TR 2024/D1

TR 2024/D1: Navigating the draft ruling TR 2024/D1 on software distribution arrangements

TR 2024/D1: Navigating the draft ruling TR 2024/D1 on software distribution arrangements

On 17 January 2024, the Australian Taxation Office (ATO) issued a revised draft taxation ruling, TR 2024/D1, which addresses the taxation implications of payments relating to software distribution arrangements.