28 April 2017 Interpretation 154249

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Summaries

Summary Under

failure of person contractually liable to pay software licence fees to acquire a licence indicated it was an agent rather than recipient

Vendor sets up ATM machines (i.e., sells equipment and related software licences). X acquires equipment from the Vendor but the acquired equipment...

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Summary Under

payor of licence fees did not acquire licence and, therefore, was not recipient of supply of licence

An ATM provider (the Vendor) agreed that X’s acquisition of the Vendor's ATMs would be financed by Vendor selling the ATMs to Lessor, with...

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