Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Task Technology Pty Ltd v Commissioner of Taxation [2014] FCA 38 Citation: Task Technology Pty Ltd v Commissioner of Taxation [2014] FCA 38
Parties: TASK TECHNOLOGY PTY LTD v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number(s): VID 401 of 2013
Judge(s): DAVIES J
Date of judgment: 6 February 2014
Catchwords: TAXATION – International taxation – Australia-Canada Double Tax Agreement – Australian distributor of software developed by Canadian resident entity – Distributor licensed to make copies of software and develop and supply templates for use with software – Whether payments made by the Australian distributor to the Canadian resident pursuant to the distribution agreement are "royalties" – Whether Article 12(7) applies – Whether payments subject to withholding tax – Application for declaratory relief refused.
Legislation: Convention between Australia and Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (Canberra, 21 May 1980) [1981] ATS 14 Taxation Administration Act 1953 (Cth), ss 12-280, 12-300 and 16-30 of Sch 1
Cases cited: Thiel v Federal Commissioner of Taxation (1990) 171 CLR 338 (1990) Commonwealth Minister for Justice v Adamas [2013] HCA 59 Applicant A v Minister for Immigration and Ethnic Affairs (1997) 190 CLR 225
Date of hearing: 9 December 2013
Date of last submissions: 9 December 2013
Place: Melbourne
Division: GENERAL DIVISION
Category: Catchwords
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