19Royalty‑inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d)

#### 19 Royalty‑inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d) (1) A retail sale, or an AOU, of goods (the current goods) by a taxpayer in the course of a business is a royalty‑inclusive sale or a royalty‑inclusive AOU respectively if the following conditions are met: (a) eligible royalty costs have been incurred at or before the time of the sale or AOU, or could reasonably be expected to be incurred after the time of the sale or AOU, by any or all of the following persons: (i) the taxpayer; (ii) any associate of the taxpayer; (iii) any person (other than the manufacturer) under an arrangement with the taxpayer or with an associate of the taxpayer; (b) the sale or AOU is not covered by another category of assessable dealing in Table 1. (2) In this section: > eligible royalty cost means a royalty, within the meaning of section 36, that is paid or payable in connection with the current goods, except where the amount was paid or payable by any person before 27 May 1992.