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TD 2005/1 - Income tax: what amount of deduction is available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of copyright in patient records in respect of arrangements similar to those described in Taxpayer Alert 2004/5?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Copyright Act 1968 (Cth)	s32, s35
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Breen v Williams	[1995] HCA 63; (1996) 186 CLR 71	High Court of Australia	Australia - Commonwealth	circa 1995	AustLII		779
FCT v United Aircraft Corporation	[1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458	High Court of Australia	Australia - Commonwealth	6 Dec 1943	AustLII		95
Breen v Williams	[1995] HCA 63; (1996) 186 CLR 71		Australia - Commonwealth		AustLII		37
Rolls-Royce Ltd v Jeffrey (Inspector of Taxes)	[1962] 1 All ER 801; 40 Tax Cas 443		United Kingdom	circa 1962	LexisNexis		26
Pancontinental Mining Ltd v Commissioner of Stamp Duties	[1989] 1 Qd R 310; (1988) 19 ATR 948; 15 IPR 612		Australia - Queensland	circa 1989	LexisNexis AU		15

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