*Task Technology Pty Ltd v FCT – Taxpayer appeals decision that payments were a ‘royalty’ under Article 12(7) of the Canada-Australia DTA [40]

The taxpayer has appealed to the Full Federal Court against the decision in Task Technology Pty Ltd v FCT [2014] FCA 38. The Federal Court had held that licensing payments by an Australian distributor (the taxpayer) to a Canadian software supplier were royalties under the Australia/Canada DTA.

[LTN 41, 3/3/14]