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ATO taxation ruling: Characterisation of software receipts

Tax

ATO taxation ruling: Characterisation of software receipts

On 25 June 2021 the Australian Taxation Office released its draft ruling Income tax: royalties – character of receipts in respect of software (TR 2021/D4).

16 July 2021

A transfer pricing win for the taxpayer: High Court dismisses ATO’s special leave application

It is often said that the price of copper is a barometer of global economic conditions.

24 May 2021

The Digital Economy

This year’s budget is a landmark investment in Australia’s digital future.

11 May 2021

Corporate Tax

The Government has extended a range of corporate tax measures that are focussed on providing tax relief for businesses, with the aim of improving cash flows and, ultimately,...

11 May 2021

International

The big-ticket items in the international space are changes to the rules around individual tax residency for foreign residents.

11 May 2021

Environment

The Government has announced a package of measures to build a more resilient and secure Australia, aimed at supporting our oceans, biodiversity, recycling, waste and climate resilience. ...

11 May 2021

Funds

The Federal Government has announced some initial incremental measures in an attempt to attract global business to invest in and relocate to Australia.

11 May 2021

Women's Economic Security

The Government released a specific “Women’s Budget Statement” designed to highlight measures it says total $3.4 billion aimed at improving women’s safety, economic security, health and wellbeing.

11 May 2021

Infrastructure

Infrastructure spending continues to be a major focus for the Government in the recovery from COVID-19.

11 May 2021

Small Business

The Government has announced a wide range of funding for small business, with key measures aimed at supporting recovery from natural disasters and COVID-19.

11 May 2021

Superannuation

The Budget introduces key changes to the First Home Super Saver Scheme and the minimum income threshold for superannuation guarantee eligibility.

11 May 2021

Health & Aged Care

The Government is responding to the Royal Commission into Aged Care Quality and Safety with $17.7 billion of funding to improve the system.

11 May 2021

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