Income tax: computer software
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
Notice of Withdrawal
3. TR 2021/D4 deals with the circumstances in which receipts from the licensing and distribution of software will be royalties as defined in subsection 6(1) of the Income Tax Assessment 1936. Other matters contained within TR 93/12 are considered to be generally well understood and it is proposed to deal with them through guidance to be published on ato.gov.au.
Commissioner of Taxation
30 June 2021
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NO NO 92/7688-2
Dyason and Ors v. Autodesk Inc and Anor
(1989) 96 ALR 57
FC of T v. Suttons Motors (Chullora) Wholesale Pty Ltd
85 ATC 4398
16 ATR 567
Toby Constructions Products Pty Ltd v. Computer Bar Sales Pty Ltd
(1983) 2 NSWLR 48