Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Seven Network Limited v Commissioner of Taxation [2014] FCA 1411 Citation: Seven Network Limited v Commissioner of Taxation [2014] FCA 1411
Parties: SEVEN NETWORK LIMITED v COMMISSIONER OF TAXATION
File number(s): NSD 146 of 2012 NSD 148 of 2012
Judge(s): BENNETT J
Date of judgment: 22 December 2014
Catchwords: INTELLECTUAL PROPERTY – copyright – cinematograph film – subject matter is an electromotive force that transmits data to some form of receiving device – whether signal is embodied in any article or thing TAXATION – Agreement between Australia and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income [1981] ATS 5 – royalties as defined in Art 12(3) – whether consideration was for the use of, or right to use, 'copyright or other like property or right' within Art 12(3)
Legislation: Agreement between Australia and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income [1981] ATS 5 Broadcasting Services Act 1992 (Cth) Copyright Act 1968 (Cth) Copyright (International Protection) Regulations 1969 (Cth) Federal Act of 9 October 1992 on Copyright and Related Rights Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) International Tax Agreements Act 1953 (Cth) Patents Act 1990 (Cth) Taxation Administration Act 1953 (Cth) Trade Marks Regulations 1995 (Cth)
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