Legislation

ITAA 1936 s 18 of IT 2660, a hiring fee for the use of or the right to use industrial, commercial or scientific equipment (including machinery) will be a royalty within the meaning of subsection 6(1)

ATO documents that consider ITAA 1936 s 18 of IT 2660, a hiring fee for the use of or the right to use industrial, commercial or scientific equipment (including machinery) will be a royalty within the meaning of subsection 6(1)