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Mid Market Focus: Are software charges subject to royalty withholding tax?

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Published on 01 Aug 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The recently published TR 2021/D4 outlines the circumstances in which receipts from the licensing and distribution of software will
be royalties.

Author profile

Lauren Hill FTI
Lauren Hill (nee Whelan), FTI, is a partner with Mazars who practices in tax consulting, specialising in tax issues facing multinationals. She has extensive experience in corporate taxation, advising businesses (both publicly and privately owned) across a range of industries including property, freight forwarding and waste management. Lauren has worked with the tax institute in the past including the blue journal, NSW Tax Forums and Transfer Pricing Conferences. - Current at 13 February 2023
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