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INCOME TAX ASSESSMENT ACT 1997 - SECT 376.160

Qualifying Australian production expenditure--treatment of services embodied in goods

    If:

  (a)   a company incurs expenditure for the provision of what is essentially a service; and

  (b)   the results of the service are provided to the company by being embodied in goods that are delivered to the company; and

  (c)   the service that is embodied in the goods was predominantly performed outside Australia;

the service is not provided to the company in Australia merely because the goods are delivered to the company in Australia.

Note:   Paragraph   (b)--a document, for example, might set out legal or other professional advice or a computer disk might contain a program that has been made or data that has been compiled.


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