ITAA 1997 s 40-30(2)(c)

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

Capital Allowances: depreciating asset - rights under the law of a foreign country in respect of a licence to exploit a patented invention

Consolidation: application of subsection 701-55(2) of the ITAA 1997 where no method to work out the decline in value applied before the joining time