Taxation Ruling IT 2660A - Addendum - Income tax: definition of royalties



Ruling: 1. Paragraph 1 2. Paragraph 2 Before 'The definition of "royalty"', insert 'By subsection 995-1(1), royalty has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936 ('the old Act').' 3. Paragraph 3 4. Paragraph 6 Commissioner of Taxation 9 July 1997






Related rulings: IT 2660
Legislative references: ITAA 1936 subsection 6(1)/royalty ITAA 1997 subsection 995-1(1)/royalty ITAA 1936 section 6C ITAA 1936 paragraph 26(f) ITAA 1936 Part VI Division 3B ITAA 1997 section 15-20 ITAA 1997 Division 765