Skip to main content
shopping_cart

Your shopping cart is empty

TR 2007/D5 paper

Published on 19 Sep 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper considers the Commissioner’s position under TR 2007/D5. Specifically, its purpose is:

  • to provide an overview of the Commissioner’s draft views of the application of Division 11A to the assignment of copyrigh
  • to consider whether the Commissioner’s approach to the application of Division 11A to a payment that is in respect of an assignment of copyright is arbitrary.

Author profiles:

Justin Cherrington CTA
Justin is a partner at Malleson Stephen Jaques’ Melbourne Office where he specialises in income tax issues. He has been closely involved in all manner of tax work including corporate restructures, major acquisitions and international tax issues. Justin specialises in all aspects of corporate taxation, including dividend imputation, capital gains tax, capital distributions and employment related tax issues. Current at 23 July 2007 Click here to expand/collapse more articles by Justin CHERRINGTON.
 
James Willis
James is a solicitor with Mallesons Stephen Jaques. Current at 23 July 2007

This was presented at International Tax Masterclass.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Changes to the foreign tax credit regime - a high level summary

Author(s):  Jeremy HIRSCHHORN

Materials from this session:



Interpretation of double tax agreements

Author(s):  Richard SHADDICK

Materials from this session:




Further details about this event:

 

Copyright Statement