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Commissioner of Taxation v Seven Network Ltd   flag  3

[2016] FCAFC 70; (2016) 241 FCR 1; (2016) 103 ATR 253; (2016) 118 IPR 211
Federal Court of Australia
Australia - Commonwealth
23rd May, 2016

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 flag
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 flag

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Forty Years of the Communications Law Bulletin" [2021] CommsLawB 34 (2021) 40 (2) Communications Law Bulletin 1 Fehrenbach, Ashleigh; Fisher, Eli Australia circa 2021 AustLII flag

Legislation Cited

Legislation Name Provision
Broadcasting Services Act 1992 (Cth) s37, s95, s131, s132, s134
Copyright Act 1968 (Cth) s8, s10, s22, s24, s29, s84, s85, s86, s89, s90, s91, s184, s197
Income Tax Assessment Act 1936 (Cth) s128B
International Tax Agreements Act 1953 (Cth) s4, s6, s11E, s17A
Income Tax Assessment Act 1997 (Cth)
Judiciary Act 1903 (Cth) s39B
Taxation Administration Act 1953 (Cth)
Copyright (International Protection) Regulations 1969 (Cth)
Federal Court Rules 2011 (Cth) s39.32
Regulations (Cth)
Sales Tax Assessment Act (No 1) 1930 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[2012] Hca 40; 246 CLR 258 [2012] HCA 40; 246 CLR 258 High Court of Australia Australia - Commonwealth circa 2012 AustLII flag 29
Agreement between Australia and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income [1981] ATS 5 Australia circa 1981 AustLII flag 14
Amalgamated Television Services Pty Ltd v Australian Broadcasting Tribunal [1984] FCA 144; (1984) 1 FCR 409; (1984) 54 ALR 57 Federal Court of Australia Australia - Commonwealth 1 Jun 1984 AustLII flag 9
Australian Tape Manufacturers Association Ltd v Commonwealth [1993] HCA 10; (1993) 176 CLR 480; 112 ALR 53; 25 IPR 1; 67 ALJR 315; [1993] AIPC 39,181 High Court of Australia Australia - Commonwealth circa 1993 AustLII flag 187
Australian Video Retailers Association v Warner Home Video Pty Ltd [2001] FCA 1719; (2001) 114 FCR 324; 53 IPR 242; [2002] AIPC 91-768 Federal Court of Australia Australia - Commonwealth 7 Dec 2001 AustLII flag 15
Barrett v FCT [1968] HCA 59; 118 CLR 666; 42 ALJR 235; 15 ATD 149 High Court of Australia Australia - Commonwealth 9 Oct 1968 AustLII flag 8
Calderbank v Calderbank [1976] Fam 93; [1975] 3 All ER 333; [1975] 3 WLR 586; [1976] Fam Law 93; [1975] FLRRep 113 United Kingdom circa 1976 flag 2237
Commissioner of Taxation v Franklin Mint Pty Ltd [1993] FCA 383; (1993) 44 FCR 109; (1993) 116 ALR 240; (1993) 26 ATR 248 Federal Court of Australia Australia - Commonwealth 16 Aug 1993 AustLII flag 4
Computer Edge Pty Ltd v Apple Computer Inc [1986] HCA 19; (1986) 161 CLR 171; (1986) 65 ALR 33; 6 IPR 1; (1986) 60 ALJR 313 High Court of Australia Australia - Commonwealth 6 May 1986 AustLII flag 106
FCT v Sherritt Gordon Mines Ltd [1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 35
Galaxy Electronics Pty Ltd v Sega Enterprises Ltd (1997) 75 FCR 8; 145 ALR 21; (1997) 37 IPR 462; [1997] AIPC 39,308 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 29
GE Capital Finance Pty Ltd v FCT [2007] FCA 558; (2007) 159 FCR 473; (2007) 66 ATR 447 Federal Court of Australia Australia - Commonwealth 19 Apr 2007 AustLII flag 9
Georgiadis v Australian and Overseas Telecommunications Corporation [1994] HCA 6; (1994) 179 CLR 297; (1994) 119 ALR 629; 68 ALJR 272 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 258
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation [2005] FCAFC 67; (2005) 142 FCR 134; (2005) 219 ALR 346; (2005) 59 ATR 358 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 38
Moorgate Tobacco Co Ltd v Philip Morris Ltd (No 2) [1984] HCA 73; (1984) 156 CLR 414; 56 ALR 193; 3 IPR 545; 59 ALJR 77; [1984] AIPC 90-141; [1984] Aust Torts Reports 80-314; [1985] RPC 219 High Court of Australia Australia - Commonwealth 22 Nov 1984 AustLII flag 649
Network Ten Pty Ltd v TCN Channel Nine Pty Ltd [2004] HCA 14; (2004) 218 CLR 273; 205 ALR 1; (2004) 78 ALJR 585; [2004] AIPC 91-973; 59 IPR 1 High Court of Australia Australia - Commonwealth 11 Mar 2004 AustLII flag 244
R v Toohey; Ex parte Meneling Station Pty Ltd [1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59 High Court of Australia Australia - Commonwealth 8 Dec 1982 AustLII flag 454
Roadshow Films Pty Ltd v iiNet Ltd [2012] HCA 16; (2012) 248 CLR 42; (2012) 286 ALR 466; (2012) 86 ALJR 494; (2012) 95 IPR 29 High Court of Australia Australia - Commonwealth 20 Apr 2012 AustLII flag 89
Sega Enterprises Ltd v Galaxy Electronics Pty Ltd (1996) 69 FCR 268; 139 ALR 518; 35 IPR 161; [1996] AIPC 37,719 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 18
Seven Network Ltd v Commissioner of Taxation (No 2) [2015] FCA 201 Federal Court of Australia Australia - Commonwealth 13 Mar 2015 AustLII flag 2
Seven Network Ltd v Commissioner of Taxation [2014] FCA 1411; (2014) 324 ALR 13 Federal Court of Australia Australia - Commonwealth 22 Dec 2014 AustLII flag 7
Smith Kline & French Laboratories (Aust) Ltd v Secretary, Department of Community Services and Health [1989] FCA 384; (1990) 22 FCR 73; (1990) 95 ALR 87; (1990) 17 IPR 545; [1990] ATPR 41-010 Federal Court of Australia Australia - Commonwealth 21 Sep 1989 AustLII flag 248
Stanton v FCT [1955] HCA 56; (1955) 92 CLR 630; (1955) 11 ATD 1 High Court of Australia Australia - Commonwealth 24 Oct 1955 AustLII flag 45
Stevens v Kabushiki Kaisha Sony Computer Entertainment [2005] HCA 58; (2005) 224 CLR 193; (2005) 221 ALR 448; (2005) 79 ALJR 1850; 65 IPR 513; [2005] AIPC 92-140 High Court of Australia Australia - Commonwealth 6 Oct 2005 AustLII flag 193
Thiel v FCT [1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516 High Court of Australia Australia - Commonwealth 22 Aug 1990 AustLII flag 130
Treaty Notes [1981] ATS 3 Australia circa 1981 AustLII flag 2
Trylow v Commissioner of Taxation [2004] FCA 446; 55 ATR 408 Federal Court of Australia Australia - Commonwealth 16 Apr 2004 AustLII flag 11
Undershaft (No 1) Ltd v FCT [2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091 Federal Court of Australia Australia - Commonwealth 3 Feb 2009 AustLII flag 56
Vienna Convention on the Law of Treaties (1969) 1155 UNTS 331 International circa 1969 flag 536

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