Royalties AND Payments IN Connection With Software
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/business-bulletins-newsroom/royalties-and-payments-in-connection-with-software
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.