Federal Commissioner of Taxation v. United Aircraft Corp. (1943), 7 A.T.D. 318 (HC)

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Summaries

Summary Under

provision of knowhow in the US to Australian company not carrying on business in Australia

An American manufacturer of airplanes purported to license its rights to use Australian patents and registered designs to an Australian company in...

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Summary Under

Licence fees to be earned by an American company for the communication of know-how to an Australian licensee did not represent income from a...

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