Legislation

ITAA 1997 s of the original asset that represents the interest granted or assigned to the other entity (subsection 40-115(3)

ATO documents that consider ITAA 1997 s of the original asset that represents the interest granted or assigned to the other entity (subsection 40-115(3)

1 document

ATO ID 2006/168currentATO ID · 2006

Capital Allowances: balancing adjustment event occurring on the granting of a licence to exploit a patented invention