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TR 2021/D4 - Income tax: royalties - character of receipts in respect of software    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Task Technology Pty Ltd v Commissioner of Taxation	[2014] FCAFC 113; (2014) 224 FCR 355; (2014) 99 ATR 275	Federal Court of Australia	Australia - Commonwealth	5 Sep 2014	AustLII		8
International Business Machines Corporation v Commissioner of Taxation	[2011] FCA 335; (2011) 91 IPR 120; 83 ATR 32	Federal Court of Australia	Australia - Commonwealth	12 Apr 2011	AustLII		6
Roadshow Films Pty Ltd v iiNet Ltd	[2011] FCAFC 23	Federal Court of Australia	Australia - Commonwealth	24 Feb 2011	AustLII		14
Universal Music Australia Pty Ltd v Cooper	[2005] FCA 972; (2005) 150 FCR 1; (2005) 65 IPR 409; [2005] AIPC 92-116; [2006] ALMD 2934	Federal Court of Australia	Australia - Commonwealth	14 Jul 2005	AustLII		45
Telstra Corporation Ltd v Australasian Performing Right Association Ltd (Music on hold case)	[1997] HCA 41; (1997) 191 CLR 140; (1997) 146 ALR 649; (1997) 71 ALJR 1312; (1997) 38 IPR 294; [1997] AIPC 91-344; (1997) 11 Leg Rep 32	High Court of Australia	Australia - Commonwealth	14 Aug 1997	AustLII		75
Dyason, MP v Autodesk Inc & Autodesk Australia Pty Ltd	[1990] FCA 499	Federal Court of Australia	Australia - Commonwealth	12 Dec 1990	AustLII		3
University of New South Wales v Moorhouse	[1975] HCA 26; (1975) 133 CLR 1; (1975) 6 ALR 193; [1976] RPC 151; (1975) 49 ALJR 267	High Court of Australia	Australia - Commonwealth	1 Aug 1975	AustLII		359