Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
4 Intellectual property (new Division 373)
2 Consequential amendment of the Income Tax Assessment Act 1997
2 Section 10-5 (table item headed 'industrial property')
Repeal the item, substitute:
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industrial property |
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consideration for disposal of unit relating to copyright in Australian film |
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see also intellectual property and research and development |