TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights
|
[2024] ATODTR TR2024/D1
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2024
|
AustLII
|
|
|
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights
|
[2024] ATODTR 1
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2024
|
AustLII
|
|
|
Real Estate Tool Box Pty Ltd v Campaigntrack Pty Ltd
|
[2023] HCA 38
|
High Court of Australia
|
Australia - Commonwealth
|
6 Dec 2023
|
AustLII
|
|
|
Saunders Civilbuild Pty Ltd v SafeWork New South Wales
|
[2023] NSWCCA 261
|
Supreme Court of New South Wales - Court of Criminal Appeal
|
Australia - New South Wales
|
18 Oct 2023
|
AustLII
|
|
5
|
Campaigntrack Pty Ltd v Real Estate Tool Box Pty Ltd
|
[2022] FCAFC 112; 402 ALR 576
|
Federal Court of Australia
|
Australia - Commonwealth
|
6 Jul 2022
|
AustLII
|
|
5
|
SafeWork NSW v Saunders Civilbuild Pty Ltd
|
[2021] NSWDC 605
|
District Court of New South Wales
|
Australia - New South Wales
|
10 Nov 2021
|
AustLII
|
|
4
|
Director of Housing v Finlayson (No 2) (Residential Tenancies)
|
[2021] VCAT 91
|
Victorian Civil and Administrative Tribunal
|
Australia - Victoria
|
11 Feb 2021
|
AustLII
|
|
|
Rossi v Qantas Airways Ltd (No 2)
|
[2020] FCA 1080
|
Federal Court of Australia
|
Australia - Commonwealth
|
31 Jul 2020
|
AustLII
|
|
16
|
Owners Strata Plan No 72250 v Letmin Pty Ltd t/as Dubbo Powder Coating
|
[2020] NSWDC 378
|
District Court of New South Wales
|
Australia - New South Wales
|
16 Jul 2020
|
AustLII
|
|
|
Masters v Reserve Hotels Pty Ltd atf the NBF Trust
|
[2020] NSWCATAD 115
|
New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division
|
Australia - New South Wales
|
30 Apr 2020
|
AustLII
|
|
3
|
City of Armadale v Neerigen Brook Estate Pty Ltd
|
[2020] WASC 137
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
30 Apr 2020
|
AustLII
|
|
1
|
Garbett v Liu
|
[2019] FCAFC 241
|
Federal Court of Australia
|
Australia - Commonwealth
|
24 Dec 2019
|
AustLII
|
|
4
|
Gabrovec and NSM Holdings Pty Ltd
|
[2018] WASAT 135
|
State Administrative Tribunal of Western Australia
|
Australia - Western Australia
|
21 Dec 2018
|
AustLII
|
|
|
Director of Housing v PGA (Residential Tenancies)
|
[2018] VCAT 1940
|
Victorian Civil and Administrative Tribunal
|
Australia - Victoria
|
7 Dec 2018
|
AustLII
|
|
1
|
Meyers v Commissioner for Social Housing
|
[2018] ACTSC 193
|
Supreme Court of the Australian Capital Territory
|
Australia - Australian Capital Territory
|
13 Aug 2018
|
AustLII
|
|
3
|
Industrial Galvanizers Corporation Pty Ltd v Safe Direction Pty Ltd
|
[2018] FCA 1192; (2018) 135 IPR 220
|
Federal Court of Australia
|
Australia - Commonwealth
|
10 Aug 2018
|
AustLII
|
|
5
|
Australian Mud Co Pty Ltd v Coretell Pty Ltd (No 2)
|
[2018] FCA 1109; (2019) 134 IPR 359
|
Federal Court of Australia
|
Australia - Commonwealth
|
27 Jul 2018
|
AustLII
|
|
5
|
Director of Housing v Follari (Residential Tenancies)
|
[2018] VCAT 657
|
Victorian Civil and Administrative Tribunal
|
Australia - Victoria
|
27 Apr 2018
|
AustLII
|
|
|
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
|
Jimmy ’ s On the Mall Pty Ltd v Commissioner for Liquor and Gaming Regulation
|
[2017] QCAT 282
|
Queensland Civil and Administrative Tribunal
|
Australia - Queensland
|
18 Aug 2017
|
AustLII
|
|
3
|
Rainsford v NSW Land and Housing Corporation
|
[2016] NSWCATAP 260
|
New South Wales Civil and Administrative Tribunal - Appeal Panel
|
Australia - New South Wales
|
30 Nov 2016
|
AustLII
|
|
1
|
JR Consulting & Drafting Pty Ltd v Cummings
|
[2016] FCAFC 20; (2016) 329 ALR 625; 116 IPR 440
|
Federal Court of Australia
|
Australia - Commonwealth
|
3 Mar 2016
|
AustLII
|
|
67
|
Coffey LPM Pty Ltd v The Contaminated Sites Committee
|
[2014] WASC 504
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
25 Jun 2015
|
AustLII
|
|
2
|
Seafolly Pty Ltd v Fewstone Pty Ltd
|
[2014] FCA 321; (2014) 313 ALR 41; (2014) 106 IPR 85; [2014] AIPC 92-470
|
Federal Court of Australia
|
Australia - Commonwealth
|
1 Apr 2014
|
AustLII
|
|
18
|
Alexander v Cappello
|
[2013] FCCA 860
|
Federal Circuit Court of Australia
|
Australia
|
14 Nov 2013
|
AustLII
|
|
4
|
NSW Land and Housing v Payne (Social Housing)
|
[2013] NSWCTTT 488
|
Consumer, Trader and Tenancy Tribunal of New South Wales
|
Australia - New South Wales
|
27 Sep 2013
|
AustLII
|
|
|
Harris v Commissioner for Social Housing
|
[2013] ACTSC 186; (2013) 8 ACTLR 98
|
Supreme Court of the Australian Capital Territory
|
Australia - Australian Capital Territory
|
9 Sep 2013
|
AustLII
|
|
15
|
Tamawood Ltd v Habitare Developments Pty Ltd (Administrators Appointed) (Receivers and Managers Appointed) (No 3)
|
[2013] FCA 410; (2013) 101 IPR 225
|
Federal Court of Australia
|
Australia - Commonwealth
|
7 May 2013
|
AustLII
|
|
8
|
Waverley Council v Tovir Investments Pty Ltd (No 3)
|
[2013] NSWLEC 35
|
Land and Environment Court of New South Wales
|
Australia - New South Wales
|
27 Mar 2013
|
AustLII
|
|
20
|
Public Transport Authority of Western Australia v The Australian Rail, Tram and Bus Industry Union of Employees, West Australian Branch
|
[2012] WAIRComm 940
|
Western Australian Industrial Relations Commission
|
Australia - Western Australia
|
18 Oct 2012
|
AustLII
|
|
|
James v Wild Food Highlands Pty Ltd
|
[2012] NSWADT 111
|
Administrative Decisions Tribunal
|
Australia - New South Wales
|
7 Jun 2012
|
AustLII
|
|
3
|
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
|
|
89
|
Director of Housing v Perawiti (Residential Tenancies)
|
[2011] VCAT 2242
|
Victorian Civil and Administrative Tribunal
|
Australia - Victoria
|
18 Nov 2011
|
AustLII
|
|
1
|
SNF (Australia) Pty Ltd v Ciba Specialty Chemicals Water Treatments Ltd
|
[2011] FCA 452; (2011) 92 IPR 46
|
Federal Court of Australia
|
Australia - Commonwealth
|
6 May 2011
|
AustLII
|
|
36
|
Roadshow Films Pty Ltd v iiNet Ltd
|
[2011] FCAFC 23
|
Federal Court of Australia
|
Australia - Commonwealth
|
24 Feb 2011
|
AustLII
|
|
14
|
Pty Ltd
|
[2010] FMCA 919
|
Federal Magistrates Court of Australia
|
Australia
|
22 Nov 2010
|
AustLII
|
|
4
|
Apotex Pty Ltd v Les Laboratoires Servier (No 4)
|
[2010] FCA 1202; (2010) 89 IPR 274
|
Federal Court of Australia
|
Australia - Commonwealth
|
5 Nov 2010
|
AustLII
|
|
14
|
Cohen v Macefield Pty Ltd
|
[2010] QCA 95
|
Supreme Court of Queensland - Court of Appeal
|
Australia - Queensland
|
30 Apr 2010
|
AustLII
|
|
8
|
Dept of Environment and Climate Change v Olmwood Pty Ltd
|
[2010] NSWLEC 15; (2010) 173 LGERA 366
|
Land and Environment Court of New South Wales
|
Australia - New South Wales
|
9 Feb 2010
|
AustLII
|
|
16
|
Roadshow Films Pty Ltd v iiNet Ltd (No 3)
|
[2010] FCA 24; (2010) 263 ALR 215; (2010) 83 IPR 430; [2010] AIPC 92-370
|
Federal Court of Australia
|
Australia - Commonwealth
|
4 Feb 2010
|
AustLII
|
|
27
|
- Oakbank Racing Club
|
[2009] SALC 16
|
Licensing Court of South Australia
|
Australia - South Australia
|
11 Dec 2009
|
AustLII
|
|
|
Autodesk Inc v Ginos Engineers Pty Ltd
|
[2009] FMCA 14
|
Federal Magistrates Court of Australia
|
Australia
|
19 Jan 2009
|
AustLII
|
|
2
|
"Table of cases"
|
[2009] ELECD 327
|
Edited Legal Collections Data
|
Australia
|
circa 2009
|
AustLII
|
|
|
Director of Housing v TP (Residential Tenancies)
|
[2008] VCAT 1275
|
Victorian Civil and Administrative Tribunal
|
Australia - Victoria
|
24 Jun 2008
|
AustLII
|
|
12
|
Hardt v Dept of Environment & Climate Change (formerly Environment Protection Authority)
|
[2007] NSWCCA 338; (2007) 156 LGERA 337
|
Supreme Court of New South Wales - Court of Criminal Appeal
|
Australia - New South Wales
|
12 Dec 2007
|
AustLII
|
|
29
|
Barrett Property Group Pty Ltd v Metricon Homes Pty Ltd
|
[2007] FCA 1509; (2007) 74 IPR 52
|
Federal Court of Australia
|
Australia - Commonwealth
|
28 Sep 2007
|
AustLII
|
|
17
|
Tupou v Scruffy Murphy's Pty Ltd
|
[2007] NSWADT 192
|
Administrative Decisions Tribunal
|
Australia - New South Wales
|
23 Aug 2007
|
AustLII
|
|
9
|
Aristocrat Technologies Australia Pty Ltd v DAP Services (Kempsey) Pty Ltd (in liq)
|
[2007] FCAFC 40; (2007) 239 ALR 702; (2007) 71 IPR 437; [2007] AIPC 92-257; (2007) 157 FCR 564
|
Federal Court of Australia
|
Australia - Commonwealth
|
29 Mar 2007
|
AustLII
|
|
38
|
TS & B Retail Systems Pty Ltd v 3Fold Resources Pty Ltd (No 3)
|
[2007] FCA 151; (2007) 158 FCR 444; (2007) 239 ALR 117; (2007) 72 IPR 492
|
Federal Court of Australia
|
Australia - Commonwealth
|
20 Feb 2007
|
AustLII
|
|
63
|
Cooper v Universal Music Australia Pty Ltd
|
[2006] FCAFC 187; (2006) 156 FCR 380; (2006) 237 ALR 714; 71 IPR 1; [2007] AIPC 92-236; [2007] ALMD 3676
|
Federal Court of Australia
|
Australia - Commonwealth
|
18 Dec 2006
|
AustLII
|
|
64
|
Hakim v Waterways Authority of New South Wales
|
[2006] NSWCCA 376; (2006) 149 LGERA 415
|
Supreme Court of New South Wales - Court of Criminal Appeal
|
Australia - New South Wales
|
27 Nov 2006
|
AustLII
|
|
13
|
Smith v Williams
|
[2006] QCA 439; [2006] Aust Torts Reports 81-863; (2006) 47 MVR 169
|
Supreme Court of Queensland - Court of Appeal
|
Australia - Queensland
|
3 Nov 2006
|
AustLII
|
|
1
|
Brown v Richmond Golf Club
|
[2006] NSWADT 104
|
Administrative Decisions Tribunal
|
Australia - New South Wales
|
7 Apr 2006
|
AustLII
|
|
7
|
Universal Music Australia Pty Ltd v Sharman License Holdings Ltd
|
[2005] FCA 1242; (2005) 222 FCR 465; (2005) 220 ALR 1; (2005) 65 IPR 289; [2005] AIPC 92-127; [2006] ALMD 2010
|
Federal Court of Australia
|
Australia - Commonwealth
|
5 Sep 2005
|
AustLII
|
|
64
|
Universal Music Australia Pty Ltd v Cooper
|
[2005] FCA 972; (2005) 150 FCR 1; (2005) 65 IPR 409; [2005] AIPC 92-116; [2006] ALMD 2934
|
Federal Court of Australia
|
Australia - Commonwealth
|
14 Jul 2005
|
AustLII
|
|
45
|
Murtagh v Taylor (EOD)
|
[2005] NSWADTAP 18
|
Administrative Decisions Tribunal
|
Australia - New South Wales
|
2 May 2005
|
AustLII
|
|
4
|
Minister Administering the Ports Corporatisation and Waterways Management Act 1995 v Hakim
|
[2005] NSWLEC 92
|
Land and Environment Court of New South Wales
|
Australia - New South Wales
|
7 Apr 2005
|
AustLII
|
|
2
|
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
|
McKibbin v SA (Office of the Public Trustee)
|
[2004] SAEOT 1
|
Equal Opportunity Tribunal of South Australia
|
Australia - South Australia
|
25 Jun 2004
|
AustLII
|
|
1
|
Peos v Manino
|
[2004] WASCA 46
|
Supreme Court of Western Australia - Court of Appeal
|
Australia - Western Australia
|
17 Mar 2004
|
AustLII
|
|
1
|
Hollingsworth v Commissioner of Police, New South Wales Police
|
[2004] NSWADT 17
|
Administrative Decisions Tribunal
|
Australia - New South Wales
|
28 Jan 2004
|
AustLII
|
|
5
|
R v Jasper
|
[2003] NSWCCA 186; 139 A Crim R 329
|
Supreme Court of New South Wales - Court of Criminal Appeal
|
Australia - New South Wales
|
8 Jul 2003
|
AustLII
|
|
17
|
R v Jasper
|
[2003] NSWSC 285
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
11 Apr 2003
|
AustLII
|
|
4
|
Department of Housing v Consumer, Trader and Tenancy Tribunal
|
[2003] NSWSC 150
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
31 Mar 2003
|
AustLII
|
|
19
|
Dixon v RNJ Sicame Pty Ltd
|
[2002] NSWADT 154
|
Administrative Decisions Tribunal
|
Australia - New South Wales
|
30 Aug 2002
|
AustLII
|
|
15
|
Blacktown City Council v Pace
|
[2002] NSWLEC 142; (2002) 121 LGERA 432
|
Land and Environment Court of New South Wales
|
Australia - New South Wales
|
20 Aug 2002
|
AustLII
|
|
9
|
Ingram v Department of Housing (Tenancy)
|
[2002] NSWCTTT 84
|
Consumer, Trader and Tenancy Tribunal of New South Wales
|
Australia - New South Wales
|
8 May 2002
|
AustLII
|
|
7
|
Byron Shire Council v The Rising Damp Corporation Pty Ltd
|
[2001] NSWLEC 260
|
Land and Environment Court of New South Wales
|
Australia - New South Wales
|
30 Nov 2001
|
AustLII
|
|
2
|
Oberoi v Human Rights and Equal Opportunity Commission
|
[2001] FMCA 34
|
Federal Magistrates Court of Australia
|
Australia
|
21 Jun 2001
|
AustLII
|
|
13
|
Elliott v Nanda
|
[2001] FCA 418; (2001) 111 FCR 240; [2001] EOC 93-135; 50 AILR 4-481
|
Federal Court of Australia
|
Australia - Commonwealth
|
11 Apr 2001
|
AustLII
|
|
109
|
R v Von Snarski
|
[2001] QCA 71; (2001) 121 A Crim R 205
|
Supreme Court of Queensland - Court of Appeal
|
Australia - Queensland
|
6 Mar 2001
|
AustLII
|
|
12
|
Rice v Nolan
|
[2000] HREOCA 51
|
Human Rights and Equal Opportunity Commission
|
Australia
|
15 Dec 2000
|
AustLII
|
|
|
Environment Protection Authority v Multiplex Constructions Pty Ltd
|
[2000] NSWLEC 6; (2000) 112 LGERA 1
|
Land and Environment Court of New South Wales
|
Australia - New South Wales
|
24 Mar 2000
|
AustLII
|
|
33
|
R v Lonie
|
[1999] NSWCCA 319
|
Supreme Court of New South Wales - Court of Criminal Appeal
|
Australia - New South Wales
|
15 Oct 1999
|
AustLII
|
|
11
|
Shellharbour Golf Club Ltd v Wheeler
|
[1999] NSWSC 224; [1999] EOC 92-980; (1999) 46 NSWLR 253
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
24 Mar 1999
|
AustLII
|
|
21
|
Cooper v Human Rights and Equal Opportunity Commission
|
[1999] FCA 180; (1999) 93 FCR 481; (1999) 56 ALD 387; [1999] EOC 93-012
|
Federal Court of Australia
|
Australia - Commonwealth
|
4 Mar 1999
|
AustLII
|
|
36
|
Henley Arch Pty Ltd v Clarendon Homes (Aust) Pty Ltd
|
[1998] FCA 863
|
Federal Court of Australia
|
Australia - Commonwealth
|
24 Jul 1998
|
AustLII
|
|
|
Thayorre People v Queensland (B09/1996) ("Pastoral Leases case") - Volume II - Reasons for Judgment (Pamphlet)
|
[1996] HCASCF 565
|
High Court of Australia
|
Australia - Commonwealth
|
23 Dec 1996
|
AustLII
|
|
|
Wik Peoples v Queensland (B08/1996) ("Pastoral Leases case") - Volume II - Appellant's Submissions
|
[1996] HCASCF 160
|
High Court of Australia
|
Australia - Commonwealth
|
5 May 1996
|
AustLII
|
|
|
Nationwide News Pty Ltd v Copyright Agency Ltd
|
[1996] FCA 1395; (1996) 65 FCR 399; (1996) 136 ALR 273; 34 IPR 53; [1996] AIPC 37,278
|
Federal Court of Australia
|
Australia - Commonwealth
|
18 Apr 1996
|
AustLII
|
|
45
|
C,L,J and Z v Minister of Immigration and Ethnic Affairs; Mr MW Gerkens and Mr J Vrachnas
|
[1995] FCA 1164
|
Federal Court of Australia
|
Australia - Commonwealth
|
30 Mar 1995
|
AustLII
|
|
|
Milpurrurru v Indofurn
|
[1994] FCA 1544
|
Federal Court of Australia
|
Australia - Commonwealth
|
13 Dec 1994
|
AustLII
|
|
1
|
Rook v Maynard (No2)
|
[1994] TASSC 104; (1994) 121 FLR 417; (1994) 123 ALR 677; (1994) 3 Tas R 235
|
Supreme Court of Tasmania
|
Australia - Tasmania
|
10 Aug 1994
|
AustLII
|
|
6
|
Morley v Statewide Tobacco Services Ltd
|
[1993] VicRp 32; [1993] 1 VR 423; (1992) 8 ACSR 305; (1992) 10 ACLC 1233
|
|
Australia - Victoria
|
24 Jul 1992
|
AustLII
|
|
71
|
Re Australasian Performing Right Association Ltd v Narendra Kumar Jain
|
[1990] FCA 404
|
Federal Court of Australia
|
Australia - Commonwealth
|
19 Oct 1990
|
AustLII
|
|
|
Re Martin Patrick Dyason; Christine Dyason and Peter Vincent Kelly v Autodesk Inc and Autodesk Australia Pty Ltd
|
[1990] FCA 355; 18 IPR 109/96
|
Federal Court of Australia
|
Australia - Commonwealth
|
14 Sep 1990
|
AustLII
|
|
|
Re Australasian Performing Right Association Ltd v Valamo Pty Ltd and Narendra Kumar Jain
|
[1990] FCA 242
|
Federal Court of Australia
|
Australia - Commonwealth
|
18 Jul 1990
|
AustLII
|
|
|
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
|
Lyver v Victoria
|
[1983] VicRp 107; [1983] 2 VR 475
|
|
Australia - Victoria
|
20 Jun 1983
|
AustLII
|
|
11
|
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
|
|
357
|
MK, R v
|
[1973] PGLawRp 204
|
|
Papua New Guinea
|
17 Nov 1972
|
PacLII
|
|
|
Chappell v A Ross & Sons Pty Ltd; MacLennan v Hastings Transport Pty Ltd
|
[1969] VicRp 48; [1969] VR 376
|
|
Australia - Victoria
|
25 Nov 1968
|
AustLII
|
|
29
|
Bond v Reynolds
|
[1960] VicRp 93; [1960] VR 601
|
|
Australia - Victoria
|
8 Mar 1960
|
AustLII
|
|
9
|
- Report to Consider what Alterations are Desirable in the Copyright Law of the Commonwealth (the Spicer Report)
|
[1959] Can Com R 1
|
|
Canada
|
circa 1959
|
AustLII
|
|
|
Broad v Parish
|
[1941] HCA 25; (1941) 64 CLR 588; [1941] ALR 277
|
High Court of Australia
|
Australia - Commonwealth
|
8 Sep 1941
|
AustLII
|
|
35
|
Foran v Bond
|
[1934] SAStRp 23; [1934] SASR 323
|
Supreme Court of South Australia
|
Australia - South Australia
|
15 Jun 1934
|
AustLII
|
|
|
Horseman v Kavanagh
|
[1930] SAStRp 2; [1930] SASR 1
|
Supreme Court of South Australia
|
Australia - South Australia
|
16 Jan 1930
|
AustLII
|
|
|