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Commissioner issues new draft ruling in respect of software distribution models - 18 January 2024

On 17 January 2024, the Commissioner of Taxation (the Commissioner) withdrew Draft Taxation Ruling TR 2021/D4 (TR 2021/D4) and replaced it with an updated draft for public consultation, TR 2024/D1, “Income tax – royalties – character of payments in respect of software and intellectual property rights” (TR 2024/D1).

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