Australia: ATO Taxation Ruling on character of payments in respect of software and intellectual property rights (TR 2024/D1)
Progress
Current status
processing consultation
01 Mar 2024 processing consultation
17 Jan 2024 in consultation
Scope
Implementers
Australia
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
software provider: app stores
software provider: other software
Government Branch
executive
Government Body
tax authority
Implementation Level
national
Timeline of events
Closed consultation on ATO Draft Taxation Ruling on character of payments in respect of software and intellectual property rights (TR 2024/D1)
On 1 March 2024, the Australian Taxation Office (ATO) closed its consultation on the draft taxation ruling (TR 2024/D1) regarding the character of payments made under software arrangements. The draft ruling updates previous guidance and covers a wid…
SourceEvent type
order
Action type
consultation closed
Government branch
executive
Government body
tax authority
Opened consultation on ATO Draft Taxation Ruling on character of payments in respect of software and intellectual property rights (TR 2024/D1)
On 17 January 2024, the Australian Taxation Office (ATO) opened its consultation on the draft taxation ruling (TR 2024/D1) regarding the character of payments made under software arrangements until 1 Match 2024. The draft ruling updates previous gui…
SourceEvent type
order
Action type
consultation opened
Government branch
executive
Government body
tax authority