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Commissioner of Taxation v Seven Network Limited [2016] FCAFC 70

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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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