Software royalties and income tax

The Australian Taxation Office (ATO) recently released a draft Taxation Ruling (TR) 2021/D4 (Draft Ruling) which considers whether certain software related royalties may be taxable.  In short, the Draft Ruling provides a much needed, and quite broad, scope for when consideration of computer software will be a royalty for income tax purposes.  This article discusses this broadened scope. [Read more…]

What are moral rights?

Moral rights are given to authors of copyright works which were introduced subsequent to the passing of the Copyright Amendment (Moral Rights) Act 2000 (Cth) (Amendment).  This amended the Copyright Act 1968 (Cth) (Act) by inserting sections 189 through to 195AZO.

The Revised Explanatory Memorandum, Copyright Amendment (Moral Rights) Bill 1999 (Cth), which explains Parliaments intention under the Amendment, and section 189 of the Act provide for the addition of three (3) moral rights in respect of authors and performers: [Read more…]

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