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Royalty withholding tax and assignment of copyright.

Publication date: 09 Oct 08 | Source: CCH TAX WEEK

Issue: Issue 39 2008

Pages: pp.1-3


The Tax Office has recently released Taxation Ruling TR 2008/7, which contains the Commissioner's view on the circumstances in which consideration for an assignment of copyright will be treated as a royalty.

The ruling was previously issued in draft form as TR 2007/D5. The final ruling changes and replaces large parts of the draft ruling in an attempt to address the subtleties inherent in the law surrounding the characterisation of payments received in respect of copyright.

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Author profiles

Teresa Dyson
Photo of author, Teresa DYSON Teresa Dyson is a professional company director who has enjoyed a long career as a tax adviser, previously as a tax partner at each of Ashurst and Deloitte and as a Consultant at McCullough Robertson. Now Teresa has a broad portfolio of directorships, including as a non-executive director and Audit & Risk Committee Chair of ASX-listed Seven West Media Ltd and Genex Power Ltd. Teresa is also a director of Energy Queensland Ltd, Energy Super, Power & Water Corporation (NT) and Deputy Chair of the Gold Coast Hospital & Health Board, and a member of the Foreign Investment Review Board, the Takeovers Panel and the National Housing Finance & Investment Corporation. Teresa is also a member of the boards of not-for-profit entities including UN Women National Committee Australia, Opera Queensland and Foundation for Alcohol Research & Education. Teresa has had a broad legal practice advising on taxation issues affecting infrastructure, financial structuring, social infrastructure and taxation law. Teresa has previously been Chair of the Board of Taxation and Chair of the Law Council of Australia, Business Law Section and was named Woman Lawyer of the Year in 2011 by the Women Lawyers Association of Queensland. - Current at 02 November 2018
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