INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 16A
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Abnormal income of artists, composers, inventors, performers, production associates, sportspersons and writers
SECTION 158C
158C
JOINT AUTHORS AND JOINT INVENTORS
A reference in this Division to the author of a literary, dramatic, musical or artistic work or to the inventor of an invention includes a reference to one of 2 or more joint authors of such a work or to one of 2 or more joint inventors of an invention, as the case may be.
View history note
Hide history noteA reference in this Division to the author of a literary, dramatic, musical or artistic work or to the inventor of an invention includes a reference to one of 2 or more joint authors of such a work or to one of 2 or more joint inventors of an invention, as the case may be.
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