Legislation

ITAA 1997 s 82KL and Part IVA, expenditure on commercialisation fees, interest on borrowings and other fees is allowable under section 8-1

ATO documents that consider ITAA 1997 s 82KL and Part IVA, expenditure on commercialisation fees, interest on borrowings and other fees is allowable under section 8-1

1 document

TR 2002/19currentTR · 2002

Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes