INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 10B
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Industrial property
SECTION 124K
INTERPRETATION
124K(1)
(a) rights possessed by a person under a law of Australia as:
CCH Note:
Below is material substituted or repealed as inoperative in s 124K (only para (a)(i) and (iii) of the definition of " unit of industrial property " ) by No 101 of 2006.
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.
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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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