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Treaty Notes     13

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights	[2024] ATODTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights	[2024] ATODTR TR2024/D1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2014/2 - Income tax: the application of the ships and aircraft article of Australia's tax treaties to taxable income derived under section 129 of the Income Tax Assessment Act 1936 by a non-resident shipowner or charterer	[2014] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/3 - Income tax: satisfying the 'carrying on a business at or through a permanent establishment' requirement in section 23AH of the Income Tax Assessment Act 1936 where a Co is taken to have a permanent establishment (PE) in relation to substantial equipment	[2014] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/2 - Income tax: the application of the ships and aircraft article of Australia's tax treaties to taxable income derived under section 129 of the Income Tax Assessment Act 1936 by a non-resident shipowner or charterer	[2014] ATOTR TR2014/2	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/3 - Income tax: satisfying the 'carrying on a business at or through a permanent establishment' requirement in section 23AH of the Income Tax Assessment Act 1936 where a Co is taken to have a permanent establishment (PE) in relation to substantial equipment	[2014] ATOTR TR2014/3	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
ACE Insurance Ltd and ACE Group	[2013] ATOCR 9	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
ACE Insurance Ltd and ACE Group	[2013] ATOCR CR2013/9	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/1 - Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties	[2013] ATOTR TR2013/1	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/1 - Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties	[2013] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Re Roche Products Pty Ltd and FCT	[2008] AATA 639; (2008) 70 ATR 703; [2008] ATC 10-036	Administrative Appeals Tribunal	Australia	22 Jul 2008	AustLII		8
TR 2005/8 - Income tax: the meaning of particular terms in the Government Service Articles of Australia's tax treaties	[2005] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/8 - Income tax: the meaning of particular terms in the Government Service Articles of Australia's tax treaties	[2005] ATOTR TR2005/8	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII

Legislation Cited