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
3 Section 10-5 (before table item headed 'interest')
Insert:
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intellectual property |
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amount arising from partial realisation of item of |
Subdivision 373-C |
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excess of termination value over written down value for item of |
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