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

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Barker v Stickney	[1919] 1 KB 121		United Kingdom	circa 1919	LexisNexis / Westlaw		7
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		35
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		34
MNR v Paris Canada Films Ltd	[1962] CTC 538; [1962] DTC 1338		Canada	circa 1962			2
NT86/4160 and Commissioner of Taxation	[1987] AATA 26; (1987) 18 ATR 3194	Administrative Appeals Tribunal	Australia	3 Feb 1987	AustLII		2
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		50
Peliculas Sari SA v The Minister of National Revenue	[1980] DTC 1766		Canada	circa 1980			2
Stanton v FCT	[1955] HCA 56; (1955) 92 CLR 630; (1955) 11 ATD 1	High Court of Australia	Australia - Commonwealth	24 Oct 1955	AustLII		45
Vauban Productions v HMQ	[1975] CTC 511		Canada	circa 1975			2
Vauban Productions v R	[1979] CTC 262		Canada	circa 1979			2