INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 10B - Industrial property  

SECTION 124K   INTERPRETATION  

124K(1)    

film
means an aggregate of images, or of images and sounds, embodied in any material.

Senior Executive Service office
means a position that is occupied by an SES employee or acting SES employee.

unit of industrial property
means:


(a) rights possessed by a person under a law of Australia as:


(i) the grantee or proprietor of a patent for an invention; or

(iii) the owner of a registered design; or



 

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