TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights
|
[2024] ATODTR TR2024/D1
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2024
|
AustLII
|
|
|
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights
|
[2024] ATODTR 1
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2024
|
AustLII
|
|
|
Stirling & Thorpe
|
[2020] FCCA 3002
|
Federal Circuit Court of Australia
|
Australia
|
11 Nov 2020
|
AustLII
|
|
1
|
Marvoe Management Pty Ltd t/as The Sweet Life v Plantation Management Services (WA) Pty Ltd 5)
|
[2017] NSWSC 1167
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
1 Sep 2017
|
AustLII
|
|
|
Spencer v Commonwealth of Australia
|
[2015] FCA 754; (2015) 240 FCR 282; (2015) 328 ALR 16
|
Federal Court of Australia
|
Australia - Commonwealth
|
24 Jul 2015
|
AustLII
|
|
9
|
JR Consulting & Drafting Pty Ltd v Cummings
|
[2014] NSWSC 1252
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
12 Sep 2014
|
AustLII
|
|
7
|
Strange Investments (WA) Pty Ltd v Coretrack Ltd
|
[2014] WASC 281; (2014) 107 IPR 102
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
5 Aug 2014
|
AustLII
|
|
5
|
(No 2)
|
[2014] FamCA 599; (2014) 53 Fam LR 568
|
Family Court of Australia
|
Australia
|
4 Aug 2014
|
AustLII
|
|
8
|
SPI PowerNet Pty Ltd v Commissioner of Taxation
|
[2014] FCA 261
|
Federal Court of Australia
|
Australia - Commonwealth
|
25 Mar 2014
|
AustLII
|
|
2
|
Joffe v R; Stromer v R
|
[2012] NSWCCA 277; (2012) 273 FLR 267; (2012) 82 NSWLR 510
|
Supreme Court of New South Wales - Court of Criminal Appeal
|
Australia - New South Wales
|
14 Dec 2012
|
AustLII
|
|
13
|
JT International SA v Commonwealth of Australia
|
[2012] HCA 43; (2012) 250 CLR 1; (2012) 291 ALR 669; (2012) 86 ALJR 1297; (2012) 97 IPR 321
|
High Court of Australia
|
Australia - Commonwealth
|
5 Oct 2012
|
AustLII
|
|
118  
|
Phonographic Performance Co of Australia Ltd v Commonwealth of Australia
|
[2012] HCA 8; (2012) 246 CLR 561; (2012) 286 ALR 61; (2012) 95 IPR 1; (2012) 86 ALJR 335
|
High Court of Australia
|
Australia - Commonwealth
|
28 Mar 2012
|
AustLII
|
|
8
|
Telstra Corporation Ltd v Phone Directories Co Pty Ltd
|
[2010] FCAFC 149; (2010) 194 FCR 142; (2010) 273 ALR 725; (2010) 90 IPR 1
|
Federal Court of Australia
|
Australia - Commonwealth
|
15 Dec 2010
|
AustLII
|
|
41 
|
Attorney-General (Botswana) v Aussie Diamond Products Pty Ltd (No 3)
|
[2010] WASC 141
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
23 Jun 2010
|
AustLII
|
|
13
|
Primary Health Care Ltd v Commissioner of Taxation
|
[2010] FCA 419; (2010) 186 FCR 301; (2010) 267 ALR 648; (2010) 86 IPR 259; 76 ATR 749; [2010] ATC 20-181; [2010] AIPC 92-380
|
Federal Court of Australia
|
Australia - Commonwealth
|
4 May 2010
|
AustLII
|
|
12
|
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party
|
[2010] ATOSMSFR 1
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2010
|
AustLII
|
|
|
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party
|
[2010] ATOSMSFR SMSFR2010/1
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2010
|
AustLII
|
|
|
SMSFR 2009/4 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993
|
[2009] ATOSMSFR SMSFR2009/4
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2009
|
AustLII
|
|
|
SMSFR 2009/4 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993
|
[2009] ATOSMSFR 4
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2009
|
AustLII
|
|
|
SMSFR 2008/D5 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993
|
[2008] ATODSMSFR SMSFR2008/D5
|
Australian Taxation Office
|
Australia - Commonwealth
|
5 Nov 2008
|
AustLII
|
|
|
SMSFR 2008/D2 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to contributions of assets to a self managed superannuation fund by a related party of that fund
|
[2008] ATODSMSFR SMSFR2008/D2
|
Australian Taxation Office
|
Australia - Commonwealth
|
2 Apr 2008
|
AustLII
|
|
|
TR 2008/7 - Income tax: royalty withholding tax and the assignment of copyright
|
[2008] ATOTR 7
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2008
|
AustLII
|
|
|
TR 2008/7 - Income tax: royalty withholding tax and the assignment of copyright
|
[2008] ATOTR TR2008/7
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2008
|
AustLII
|
|
|
Burge v Swarbrick
|
[2007] HCA 17; (2007) 232 CLR 336; (2007) 234 ALR 204; (2007) 81 ALJR 950; [2007] AIPC 92-240; (2007) 72 IPR 235
|
High Court of Australia
|
Australia - Commonwealth
|
26 Apr 2007
|
AustLII
|
|
33 
|
Concrete Pty Ltd v Parramatta Design & Developments Pty Ltd
|
[2006] HCATrans 315
|
High Court of Australia
|
Australia - Commonwealth
|
15 Jun 2006
|
AustLII
|
|
|
Stevens v Kabushiki Kaisha Sony Computer Entertainment
|
[2005] HCA 58; (2005) 224 CLR 193; (2005) 221 ALR 448; (2005) 79 ALJR 1850; 65 IPR 513; [2005] AIPC 92-140
|
High Court of Australia
|
Australia - Commonwealth
|
6 Oct 2005
|
AustLII
|
|
196   
|
Western Electric Australia v Acn 067 853 454
|
[2000] SADC 133
|
District Court of South Australia
|
Australia - South Australia
|
10 Nov 2000
|
AustLII
|
|
|
Friederichs v McLeay & Sons Carpets Pty Ltd
|
[1999] SASC 472
|
Supreme Court of South Australia
|
Australia - South Australia
|
5 Nov 1999
|
AustLII
|
|
|
Tanu Pty Ltd v Commissioner of Taxation
|
[1999] FCA 8
|
Federal Court of Australia
|
Australia - Commonwealth
|
13 Jan 1999
|
AustLII
|
|
4
|
Tanu Pty Ltd v Commissioner of Taxation
|
[1998] FCA 348
|
Federal Court of Australia
|
Australia - Commonwealth
|
9 Apr 1998
|
AustLII
|
|
|
Sega Enterprises Ltd v Galaxy Electronics Pty Ltd
|
[1996] FCA 1740
|
Federal Court of Australia
|
Australia - Commonwealth
|
28 Aug 1996
|
AustLII
|
|
|
Sega Enterprises Ltd v Galaxy Electronics Pty Ltd
|
[1996] FCA 761
|
Federal Court of Australia
|
Australia - Commonwealth
|
28 Aug 1996
|
AustLII
|
|
2
|
Commonwealth of Australia v Western Mining Corporation Ltd
|
[1996] FCA 1372
|
Federal Court of Australia
|
Australia - Commonwealth
|
4 Apr 1996
|
AustLII
|
|
|
Minister of Primary Industry and Energy; Australian Fisheries Management Authority; Albert Bruce Davey; Ian Bruce Davey and Berardino Fitti v Albert Bruce Davey; Ian Bruce Davey; Berardino Fitti; Minister of Primary Industry and Energy and Australian Fi
|
[1993] FCA 574
|
Federal Court of Australia
|
Australia - Commonwealth
|
2 Dec 1993
|
AustLII
|
|
|
Interlego AG v Croner Trading Pty Ltd
|
[1992] FCA 624; (1992) 39 FCR 348; (1992) 111 ALR 577; (1992) 25 IPR 65; [1993] AIPC 90-956; [1993] ATPR (Digest) 46-098
|
Federal Court of Australia
|
Australia - Commonwealth
|
16 Dec 1992
|
AustLII
|
|
147   
|
Re Australasian Performing Right Association Ltd v Commonwealth Bank of Australia
|
[1992] FCA 609; 40 FCR 59; (1992) 111 ALR 671; (1992) 25 IPR 157
|
Federal Court of Australia
|
Australia - Commonwealth
|
10 Dec 1992
|
AustLII
|
|
23 
|
Re the Ink Group Pty Ltd and Collector of Customs
|
[1988] AATA 317
|
Administrative Appeals Tribunal
|
Australia
|
2 Nov 1988
|
AustLII
|
|
|
WEA International Inc v Hanimex Corporation Ltd
|
[1987] FCA 379; 17 FCR 274; (1987) 77 ALR 456; (1987) 10 IPR 349; [1987] ATPR 40-827; [1987] AIPC 37,754
|
Federal Court of Australia
|
Australia - Commonwealth
|
26 Oct 1987
|
AustLII
|
|
89  
|
Re Nomad Films International Pty Ltd v Export Development Grants Board
|
[1986] FCA 173
|
Federal Court of Australia
|
Australia - Commonwealth
|
30 May 1986
|
AustLII
|
|
|