ITAA 1997 s 40-185 and 40-220

Income tax: what amount of deduction is available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of copyright in patient records in respect of arrangements similar to those described in Taxpayer Alert 2004/5?

Capital expenditure incurred in successfully seeking to obtain a patent

Capital expenditure on a project developing a manufacturing process: successful application for patent

Capital Allowances: depreciating asset-cost - expenditure incurred to acquire a patent licence

Income tax: what amount of deduction is available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of copyright in patient records in respect of arrangements similar to those described in Taxpayer Alert 2004/5?