Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 4 Film copyright
Income Tax Assessment Act 1936
3 Subsection 124UA(2)
Repeal the subsection, substitute:
(2) The owner of a unit of industrial property that relates to a copyright subsisting in an Australian film may elect that this Division does not apply in relation to that unit.
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