Legislation

ITAA 1997 s 40-45 of the IT(TP)A 1997 will then operate to allow a taxpayer to claim a deduction for the decline in value of an item of intellectual property under Division 40

ATO documents that consider ITAA 1997 s 40-45 of the IT(TP)A 1997 will then operate to allow a taxpayer to claim a deduction for the decline in value of an item of intellectual property under Division 40

1 document

ATO ID 2003/615 (Withdrawn)withdrawnATO ID · 2003

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