Legislation

ITAA 1997 s 40-45(1) of the Income Tax (Transitional Provisions) Act 1997 (IT(TP)A 1997) provides that where a taxpayer holds an item of intellectual property as defined in subsection 995-1(1)

ATO documents that consider ITAA 1997 s 40-45(1) of the Income Tax (Transitional Provisions) Act 1997 (IT(TP)A 1997) provides that where a taxpayer holds an item of intellectual property as defined in subsection 995-1(1)