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:

intellectual property

 

amount arising from partial realisation of item of

Subdivision 373-C

excess of termination value over written down value for item of


373-65

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