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The Full Court of the Federal Court has held that certain payments made by Task Technology Pty Ltd to CaseWare International Inc, a resident of Canada, pursuant to a distribution agreement were not excluded from the definition of "royalties" by Article 12(7) of the Australia Canada Double Tax Agreement (as modified by the Canadian Protocol).

Specifically, the Full Court held that the payments were not "payments or credits made as consideration for the supply of, or the right to use, source code in a computer software program" as required by Article 12(7). Accordingly, they were royalties and subject to withholding tax.

Task Technology Pty Ltd v FCT [2014] FCAFC 113 (Full Federal Court; Dowsett, Gordon and Jagot JJ; 5 September 2014).

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