s 15-20
In forceApplication of section 15‑20 of the Income Tax Assessment Act 1997 to royalties
Chapter 2Liability rules of general application
Part 2-1Assessable income
Division 15Some items of assessable income
15-20 Application of section 15‑20 of the Income Tax Assessment Act 1997 to royalties
Section 15‑20 (Royalties) of the Income Tax Assessment Act 1997 applies to an amount received as or by way of royalty in the 1997‑98 income year or a later income year.
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