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TR 2008/7 - Income tax: royalty withholding tax and the assignment of copyright   flag 

[2008] ATOTR 7
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Copyright Act 1968 (Cth)
Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974 (Cth)
Taxation Administration Act 1953 (Cth)
Income Tax Assessment Act (No. 4) 1968 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
NT86/4160 and Commissioner of Taxation [1987] AATA 26; (1987) 18 ATR 3194 Administrative Appeals Tribunal Australia 3 Feb 1987 AustLII flag 2
FCT v Sherritt Gordon Mines Ltd [1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 35
Pacific Film Laboratories Pty Ltd v FCT [1970] HCA 36; (1970) 121 CLR 154; 44 ALJR 376; 1 ATR 771 High Court of Australia Australia - Commonwealth 9 Oct 1970 AustLII flag 50
Stanton v FCT [1955] HCA 56; (1955) 92 CLR 630; (1955) 11 ATD 1 High Court of Australia Australia - Commonwealth 24 Oct 1955 AustLII flag 45
McCauley v FCT [1944] HCA 18; (1944) 69 CLR 235; [1944] ALR 306; 7 ATD 427 High Court of Australia Australia - Commonwealth 28 Jul 1944 AustLII flag 34
Barker v Stickney [1919] 1 KB 121 United Kingdom circa 1919 LexisNexis / Westlaw flag 7
Peliculas Sari SA v The Minister of National Revenue [1980] DTC 1766 Canada circa 1980 flag 2
Vauban Productions v R [1979] CTC 262 Canada circa 1979 flag 2
Vauban Productions v HMQ [1975] CTC 511 Canada circa 1975 flag 2
MNR v Paris Canada Films Ltd [1962] CTC 538; [1962] DTC 1338 Canada circa 1962 flag 2

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