Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 10 Streamlining concessions for Australian films and Australian film production
Part 3 Repeal of Divisions 10B and 10BA
Income Tax Assessment Act 1997
57 Section 10-5 (table item headed "industrial property")
Repeal the item, substitute:
industrial property |
|
see intellectual property and research and development |