The Resource Task Technology Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia : [2014] FCAFC 113

Task Technology Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia : [2014] FCAFC 113

Label
Task Technology Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia : [2014] FCAFC 113
Title
Task Technology Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia : [2014] FCAFC 113
Creator
Contributor
Subject
Language
eng
Summary
Judgment by the Federal Court of Australia, judgment date 5 September 2014. The taxpayer was an Australian distributor of software produced by a Canadian company. The taxpayer was licensed to make copies of the software for distribution and to develop its own templates to be sold in conjunction with the program. The taxpayer paid annual fees to the Canadian company based on a percentage of the fees that the taxpayer charged its customers. The Commissioner of Taxation claimed that these payments were royalties and therefore subject to withholding tax. The taxpayer was assessed for arrears of tax and penalties. The taxpayer appealed, arguing that the case was covered by art 12(7) of the Australian-Canada double taxation agreement which exempted from the definition of matters for which royalties were paid "the supply of, or right to use, source code in a computer software program, provided that the right to use the source code is limited to such use as is necessary to enable effective operation of the program by the user". The taxpayer argued that it was neither supplied with the source code nor given any right to use it. The trial court found that art 12(7) applied but also that the provision applied and the taxpayer appealed
Citation source
In: International tax law reports. - London. - Vol. 17 (2014),
http://bibfra.me/vocab/relation/comm
l38Sj4liKp4
http://library.link/vocab/creatorName
Vann, R.J
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • software
  • licensing
  • royalties
  • withholding tax
  • treaty interpretation
Label
Task Technology Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia : [2014] FCAFC 113
Instantiates
Publication
Label
Task Technology Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia : [2014] FCAFC 113
Publication

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