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30 May 13 Derivation of income by commercial software developers - TR 2013/D2

On 29 May 2013, the ATO released for public comment by 26 June 2013 draft Taxation Ruling TR 2013/D2 entitled "Income tax: commercial software developers: derivation of income from agreements for the right to use proprietary software and the provision of related services".

The draft Ruling deals with when commercial software developers derive income for the purpose of s 6-5 of ITAA 1997 from licence agreements for proprietary software; and 'hosted' or 'cloud' arrangements for use of proprietary software.

 


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