Effective Life 2006/1
Commonwealth of Australia
This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.Income Tax Assessment Act 1997
I, BRUCE WILLIAM QUIGLEY, First Assistant Commissioner, Office of the Chief Tax Counsel, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.1 Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 1).
2 Commencement
This Determination is taken to have commenced on 1 July 2004.
3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001
Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001.
Schedule 1 Amendments
(section 3)
[1] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), sub-category Film and video production (91110)
Omit
| copyright in a feature film (including an exclusive licence relating to the copyright in a feature film) | 5 | * | 1 Jul 2004 |
Substitute
| Copyright in a feature film (not including a licence relating to a copyright in a feature film) | 5 | * | 1 Jul 2004 |
14 February 2006
BRUCE WILLIAM QUIGLEY,
First Assistant Commissioner
Registration Number: F2006L00563
Registration Date: 21 February 2006
Related Explanatory Statements:
Effective Life 2006/1 - Explanatory statement