Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 1) 
Reference: Effective Life 2006/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 14 February 2006
Signatory: BRUCE WILLIAM QUIGLEY, First Assistant Commissioner
Registration number: F2006L00563
Registration date: 21 February 2006


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 1) . | This Determination is taken to have commenced on 1 July 2004. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), sub-category Film and video production (91110) | Omit copyright in a feature film (including an exclusive licence relating to the copyright in a feature film) 5 * 1 Jul 2004 | Substitute Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004