Commissioner of Taxation v. PepsiCo, Inc.
Commissioner of Taxation v. Stokely-Van Camp, Inc.
Commissioner of Taxation v. PepsiCo, Inc.
Commissioner of Taxation v. PepsiCo, Inc.
Commissioner of Taxation v. Stokely-Van Camp, Inc.
Commissioner of Taxation v. Stokely-Van Camp, Inc
Case No.
M98/2024, M99/2024, M100/2024, M101/2024, M102/2024, M103/2024
Case Information
Lower Court Judgment
25/06/2024 Federal Court of Australia (Perram, Colvin, Jackman JJ)
Catchwords
Taxation – royalty withholding tax – diverted profits tax – where non-resident taxpayer entered into exclusive bottling agreements (“EBAs”) with Australian company (SAPL) for bottling and sale of PepsiCo branded beverages – where EBAs included licence of taxpayers’ trademarks and other intellectual property but did not provide for royalty – whether Full Federal Court ought to have found payments made under EBAs included “royalty” paid “as consideration for” use of or right to use intellectual property licensed to SAPL within meaning of s 6(1) Income Tax Assessment Act 1936 (Cth) (“ITAA”) – whether Full Court ought to have found royalty component of EBA was income “derived” by and “paid to” PepsiCo under s 128(2B) ITAA and thereby withholding tax payable under s 128B(5A) – whether if no royalty withholding tax payable Full Court ought to have found liability for diverted profits tax for purposes of ss 177J and 177P ITAA.
Documents*
07/11/2024 Determination (Commissioner of Taxation v. PepsiCo Inc)
07/11/2024 Determination (Commissioner of Taxation v. Stokely-Van Camp Inc)
07/11/2024 Determination (Commissioner of Taxation v. PepsiCo Inc)
07/11/2024 Determination (Commissioner of Taxation v. PepsiCo Inc)
07/11/2024 Determination (Commissioner of Taxation v. Stokely-Van Camp Inc)
07/11/2024 Determination (Commissioner of Taxation v. Stokely-Van Camp Inc)
20/11/2024 Notice of appeal (each matter)
09/01/2025 Written submissions (Appellant)
09/01/2025 Chronology (Appellant)
30/01/2025 Written submissions (Respondents)
13/02/2025 Reply
02/04/2025 Hearing (Full Court, Canberra)
03/04/2025 Hearing (Full Court, Canberra)
*The due dates shown for documents on this page are indicative only.