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Income and the Prevention of Fiscal Evasion     6

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
TR 2014/2 - Income tax: the application of the ships and aircraft article of Australia's tax treaties to taxable income derived under section 129 of the Income Tax Assessment Act 1936 by a non-resident shipowner or charterer	[2014] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/2 - Income tax: the application of the ships and aircraft article of Australia's tax treaties to taxable income derived under section 129 of the Income Tax Assessment Act 1936 by a non-resident shipowner or charterer	[2014] ATOTR TR2014/2	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2013/1 - Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties	[2013] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/1 - Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties	[2013] ATOTR TR2013/1	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII

Legislation Cited