Commonwealth of Australia Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 40.460

             (1)  If expenditure on * in-house software is (or was) in your software development pool, your assessable income includes any amount you * derive as consideration in relation to the software.

             (2)  However, subsection (1) does not apply if subsection 40-340(3) (roll-over relief) applies to the change.

Guide to Subdivision 40-F