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TA 2004/5 – Copyright Transfer Arrangement

TA 2004/5 – Copyright Transfer Arrangement

A taxpayer disposes of its client records in which copyright may subsist to an entity that is part of the same wholly-owned group. That entity then claims a deduction in relation to copyright under the capital allowance provisions.

http://ato.gov.au/distributor.asp?doc=/content/42560.htm

Published: March 9 2004

 

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