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TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Bogiatto	[2020] FCA 1139	Federal Court of Australia	Australia - Commonwealth	7 Aug 2020	AustLII		9
Pok é mon Co International, Inc v Redbubble Ltd	[2017] FCA 1541; (2017) 351 ALR 676; 129 IPR 1	Federal Court of Australia	Australia - Commonwealth	19 Dec 2017	AustLII		8
Aubrey v R	[2017] HCA 18	High Court of Australia	Australia - Commonwealth	circa 2017	AustLII		44
Commissioner of Taxation v Seven Network Ltd	[2016] FCAFC 70; (2016) 241 FCR 1; (2016) 103 ATR 253; (2016) 118 IPR 211	Federal Court of Australia	Australia - Commonwealth	23 May 2016	AustLII		3
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4)	[2015] FCA 1092; (2015) 102 ATR 13	Federal Court of Australia	Australia - Commonwealth	23 Oct 2015	AustLII		22
Seven Network Ltd v Commissioner of Taxation	[2014] FCA 1411; (2014) 324 ALR 13	Federal Court of Australia	Australia - Commonwealth	22 Dec 2014	AustLII		7
ATS Pacific Pty Ltd v FCT	[2014] FCAFC 33; (2014) 219 FCR 302; (2014) 98 ATR 116	Federal Court of Australia	Australia - Commonwealth	27 Mar 2014	AustLII		10
Sea Shepherd Australia Ltd v Commissioner of Taxation	[2013] FCAFC 68; (2013) 212 FCR 252; 92 ATR 836	Federal Court of Australia	Australia - Commonwealth	3 Jul 2013	AustLII		48
Smith Electronics); Commissioner of Taxation v Ludekens	[2013] FCAFC 100	Federal Court of Australia	Australia - Commonwealth	circa 2013	AustLII		9
Commissioner of Taxation v Qantas Airways Ltd	[2012] HCA 41; (2012) 247 CLR 286; (2012) 291 ALR 653; (2012) 83 ATR 1; [2012] ATC 20-352; (2012) 86 ALJR 1243	High Court of Australia	Australia - Commonwealth	2 Oct 2012	AustLII		25
Roadshow Films Pty Ltd v iiNet Ltd	[2012] HCA 16; (2012) 248 CLR 42; (2012) 286 ALR 466; (2012) 86 ALJR 494; (2012) 95 IPR 29	High Court of Australia	Australia - Commonwealth	20 Apr 2012	AustLII		91
International Business Machines Corporation v Commissioner of Taxation	[2011] FCA 335; (2011) 83 ATR 32; (2011) 91 IPR 120	Federal Court of Australia	Australia - Commonwealth	12 Apr 2011	AustLII		7
Roadshow Films Pty Ltd v iiNet Ltd	[2011] FCAFC 23	Federal Court of Australia	Australia - Commonwealth	24 Feb 2011	AustLII		14
FCT v Star City Pty Ltd	[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431	Federal Court of Australia	Australia - Commonwealth	27 Feb 2009	AustLII		28
Income and the Prevention of Fiscal Evasion	[2007] ATNIA 2; [2007] ATS 36		Australia	circa 2007	AustLII		6
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd	[2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682	Federal Court of Australia	Australia - Commonwealth	10 Jul 2006	AustLII		41
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
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation	[2005] FCAFC 67; (2005) 142 FCR 134; (2005) 219 ALR 346; (2005) 59 ATR 358	Federal Court of Australia	Australia - Commonwealth	29 Apr 2005	AustLII		38
State Revenue v Dick Smith Electronics	[2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117	High Court of Australia	Australia - Commonwealth	8 Feb 2005	AustLII		82
Macquarie Finance Ltd v Commissioner of Taxation	(2005) 225 ALR 694; (2005) 61 ATR 1; [2005] FCAFC 205; 146 FCR 77	Federal Court of Australia	Australia - Commonwealth	circa 2005	LexisNexis AU		8
Macquarie Finance Ltd v Commissioner of Taxation	[2005] FCAFC 205	Federal Court of Australia	Australia - Commonwealth	circa 2005	AustLII		16
Australasian Performing Right Association Ltd v Metro on George Pty Ltd	[2004] FCA 1123; (2004) 210 ALR 244; (2004) 61 IPR 575; [2004] AIPC 92-027	Federal Court of Australia	Australia - Commonwealth	31 Aug 2004	AustLII		28
Network Ten Pty Ltd v TCN Channel Nine Pty Ltd	[2004] HCA 14; (2004) 218 CLR 273; 205 ALR 1; (2004) 78 ALJR 585; [2004] AIPC 91-973; 59 IPR 1	High Court of Australia	Australia - Commonwealth	11 Mar 2004	AustLII		244
Sheldon & Hammond Pty Ltd v Metrokane Inc	[2004] FCA 19; 135 FCR 34; 61 IPR 1; [2004] AIPC 91-972	Federal Court of Australia	Australia - Commonwealth	23 Jan 2004	AustLII		14
Agreement Between the Government of Australia and the Government of the United Mexican States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect To Taxes on Income (Mexico City, 9 September 2002)	[2004] ATS 4		Australia	circa 2004	AustLII		10
Australian Video Retailers Association v Warner Home Video Pty Ltd	[2001] FCA 1719; (2001) 114 FCR 324; 53 IPR 242; [2002] AIPC 91-768	Federal Court of Australia	Australia - Commonwealth	7 Dec 2001	AustLII		15
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII		38
Commissioner of Taxation v Scully	[2000] HCA 6; (2000) 201 CLR 148; (2000) 169 ALR 459; (2000) 43 ATR 718; (2000) 74 ALJR 504; (2000) 214 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII		102
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
A v Minister for Immigration & Multicultural Affairs	[1997] HCA 4; (1997) 142 ALR 331	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII		96
Biga Nominees Pty Ltd v Commissioner of Taxation (Cth)	[1991] VICSC 137; (1991) 104 FLR 74; (1991) 21 ATR 1459	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	circa 1991	AustLII		21
Dyason, MP v Autodesk Inc & Autodesk Australia Pty Ltd	[1990] FCA 499	Federal Court of Australia	Australia - Commonwealth	12 Dec 1990	AustLII		3
Treaty Notes	[1990] ATS 45		Australia	circa 1990	AustLII		6
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
WEA International Inc v Hanimex Corporation Ltd	[1987] FCA 571	Federal Court of Australia	Australia - Commonwealth	circa 1987	AustLII		2
Computer Edge Pty Ltd v Apple Computer Inc	[1986] HCA 19; (1986) 161 CLR 171; (1986) 65 ALR 33; 6 IPR 1; (1986) 60 ALJR 313	High Court of Australia	Australia - Commonwealth	6 May 1986	AustLII		107
Income and Capital Gains	[1983] ATS 25		Australia	circa 1983	AustLII		5
Convention between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income	[1983] ATS 16		Australia	circa 1983	AustLII		37
Zeccola v Universal City Studios Inc	[1982] FCA 241; (1982) 46 ALR 189; (1982) 67 FLR 225	Federal Court of Australia	Australia - Commonwealth	26 Nov 1982	AustLII		26
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		244
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
Pacific Film Laboratories Pty Ltd v FCT	[1970] HCA 36; (1970) 121 CLR 154; 44 ALJR 376; 1 ATR 771	High Court of Australia	Australia - Commonwealth	9 Oct 1970	AustLII		50
Treaty Notes	[1969] ATS 14		Australia	circa 1969	AustLII		13
Ladbroke (Football) Ltd v William Hill (Football) Ltd	[1964] 1 All ER 465; [1964] 1 WLR 273		United Kingdom	circa 1964	LexisNexis		295
(1961) 496 Unts 43	(1961) 496 UNTS 43		International	circa 1961			4
Radaich v Smith	[1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014	High Court of Australia	Australia - Commonwealth	7 Sep 1959	AustLII		412
Berry v FCT	[1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262	High Court of Australia	Australia - Commonwealth	28 Oct 1953	AustLII		60
Facchini v Bryson	(1952) 1 TLR 1386		United Kingdom	circa 1952	LexisNexis		43
Re Bidie	[1949] Ch 121; [1948] 1 All ER 885	Court of Chancery	United Kingdom	circa 1949	LexisNexis / Westlaw		23
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII		180
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
R v Carter; Ex parte Kisch	[1934] HCA 50; (1934) 52 CLR 221; [1935] ALR 125	High Court of Australia	Australia - Commonwealth	16 Nov 1934	AustLII		55
Adelaide Corporation v Australasian Performing Right Association Ltd	[1928] HCA 10; (1928) 40 CLR 481; [1928] ALR 127	High Court of Australia	Australia - Commonwealth	23 Apr 1928	AustLII		114
Lorimer v Smail	[1911] HCA 44; (1911) 12 CLR 504	High Court of Australia	Australia - Commonwealth	25 Sep 1911	AustLII		36
43 TR 93/12	43 TR 93/12			circa 2004			2