Sorry if the question sounds silly but apart from the property itself, these two seem to be the biggest expenses of acquiring an IP in the first place.
Also, if these expenses are paid via the IP loan, is the interest on the loan still fully deductible or do they need to be apportioned out?
Also, if these expenses are paid via the IP loan, is the interest on the loan still fully deductible or do they need to be apportioned out?