Commonwealth 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.