Australia: Taxation Ruling on software royalties
Progress
Current status
processing consultation
23 Jul 2021 processing consultation
25 Jun 2021 in consultation
Scope
Implementers
Australia
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
ML and AI development
other service provider
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
ATO Draft Taxation consultation closed on Ruling on software royalties
The consultation of the Australian Taxation Office (ATO) regarding the Draft Taxation Ruling Income tax: royalties - character of receipts in respect of software (TR 2021 D4), closed on 23 July 2021. Under the new ruling, the scope of software royal…
SourceEvent type
order
Action type
consultation closed
Government branch
executive
Government body
central government
ATO published Draft Taxation Ruling on software royalties
The Australian Taxation Office (ATO) opened a consultation on the Draft Taxation Ruling Income tax: royalties - character of receipts in respect of software (TR 2021 D4), open until 23 July 2021. Under the new ruling, the scope of software royalties…
SourceEvent type
order
Action type
consultation opened
Government branch
executive
Government body
central government