Miscellaneous 2007

TR 2007/D5

Source: New South Wales

Published Date: 19 Sep 2007

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

This paper considers the Commissioner’s position under TR 2007/D5. Specifically, its purpose is:

  • to provide an overview of the Commissioner’s draft views of the application of Division 11A to the assignment of copyrigh
  • to consider whether the Commissioner’s approach to the application of Division 11A to a payment that is in respect of an assignment of copyright is arbitrary.

Individual Session

Withholding tax considerations

Author(s): Justin Cherrington , John King , Tim Sherman , David Anderson , James Willis

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

Miscellaneous 2007

Share this page