Taxation Ruling TR 2021/D4 - Draft Taxation Ruling - Income tax: royalties – character of receipts in respect of software
The submission to the Australian Taxation Office in response to the draft Taxation Ruling TR 2021/D4 on Income tax: royalties – character of receipts in respect of software (TR 2021/D4) was prepared by the Taxation Committee of the Business Law Section.
The committee provides its observations on several specific issues, which it considers warrant further consideration in relation to the Commissioner's draft views in TR 2021/D4.
Last Updated on 25/08/2021
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