Task Technology Pty Ltd v Commissioner of Taxation (includes Corrigendum dated 15 January 2015)

(2014) 224 FCR 355; [2014] FCAFC 113

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Interrogate

Catchwords

1. Taxation
1. International taxation
1. Australia-Canada Double Tax Agreement
1. Australian distributor of software developed by Canadian resident entity

Quick Take

Distribution of executable software programs does not engage the Art 12(7) source code exclusion under the Australia-Canada DTA unless the distribution agreement specifically grants rights to source code and payments are identifiable as consideration for that source code.