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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		Australia - Commonwealth		AustLII		37
Breen v Williams	[1995] HCA 63; (1996) 186 CLR 71	High Court of Australia	Australia - Commonwealth	circa 1995	AustLII		780
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
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
Rolls-Royce Ltd v Jeffrey (Inspector of Taxes)	[1962] 1 All ER 801; 40 Tax Cas 443		United Kingdom	circa 1962	LexisNexis		26

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