ITAA 1997 s 373

Income tax: Australian films - Division 10B - tax avoidance schemes

Income tax: is a deduction available in respect of capital expenditure incurred after 30 June 2001 in obtaining or in seeking to obtain the grant or extension of the term of a patent, the registration or extension of the registration period of a design, or the registration of a copyright under section 68A of the Income Tax Assessment Act 1936 or Division 40 of the Income Tax Assessment Act 1997?

Capital Allowances: opening adjustable value of an item of intellectual property