A final interesting point relates to whether business real property can be contributed to an SMSF where that contribution is made under the small business CGT concessions. In particular, whether the retirement exemption under Subdiv 152-D ITAA97 which allows a...
Computer code underpins the technology in our modern environment. It is often a form of property, being the copyright of the authors. But besides from that, could code become its own form of separate property? Digital Assets If you write a computer program, as the...
