Legislation

ITAA 1997 s 40-30(2), but is an intangible asset, it is excluded from being a depreciating asset, by paragraph 40-30(1)(c)

ATO documents that consider ITAA 1997 s 40-30(2), but is an intangible asset, it is excluded from being a depreciating asset, by paragraph 40-30(1)(c)

1 document

ATO ID 2004/858currentATO ID · 2004

Capital allowances: depreciating asset - intangible asset inclusions-intellectual property does not include trade mark