TAXATION whether penalty notices issued to taxpayer liable to be set aside whether payment a royalty within the meaning of Art 12(3) of Agreement between Australia and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income [1981] ATS 5 payment for digital signal for use in connection with exclusive broadcasting in Australia of Olympic Games not consideration for use of, or right to use, copyright future copyright not for other like property or right not for use of right within class of IP rights whether payment for functionally equivalent rights irrelevant no forbearance in respect of use of any relevant IP property or right only respondent could acquire copyright in relevant broadcasts in Australia payment not a royalty for purposes of Art 12(3) appeal dismissed
INTELLECTUAL PROPERTY whether copyright in a cinematograph film within meaning of Copyright Act 1968 (Cth) live digital signal transmitting data that at any moment only tiny fraction of relevant images and sounds whether embodiment in copper cable, electrons and ITVR Signal no embodiment of an aggregate of visual images in an article or thing no copyright in cinematograph film
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