Published on 11 Jun 04
by THE TAX INSTITUTE
A joint submission from the Taxation Institute of Australia, the Institute of Chartered Accountants in Australia, CPA Australia, Taxpayers Australia and the National Institute of Accountants regarding TD 2004/D9 Income Tax: is a deduction available in respect of capital expenditure incurred after 30 June 2001 in obtaining or in seeking to obtain the grant or extension of the term of a patent, the registration or extension of the registration period of a design, or the registration of a copyright under section 68A of the Income Tax Assessment Act 1936 or Division 40 of the Income Tax Assessment Act 1997?
TAXPAYERS AUSTRALIA INC
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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TAXATION INSTITUTE OF AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS