36Assessable dealing with goods that involve the payment of an associated royalty

#### 36 Assessable dealing with goods that involve the payment of an associated royalty (1) If a royalty is paid or payable, or likely to be paid or payable, in connection with any of the following events in respect of particular goods: (a) the manufacture of the goods; (b) the importation or local entry of the goods; (c) a sale of the goods; (d) the granting of a lease of the goods; (e) an AD4a delivery of the goods; then the taxable value of any taxable dealing with those goods that happens at or after that event includes the amount or value of the royalty. (2) In this section: > royalty means any amount to the extent to which it is paid or payable (whether or not periodically) as consideration for any of the following things (or for the right to do them): (a) doing anything that would be an infringement of copyright if it were done without the licence of the copyright owner, but not including any of the following: (i) performing a work; (ii) broadcasting a work, sound recording or cinematograph film; (iii) causing a cinematograph film, a work, or a television program that includes a work, to be transmitted to the subscribers to a diffusion service; (iv) causing a sound recording to be heard in public; (v) causing a cinematograph film to be seen in public; (vi) exhibiting an article in public; (b) making, using, exercising or vending an invention (each of those terms having the meaning it has in the Patents Act 1990); (c) using a design that is of a kind capable of being registered under the Designs Act 1906 (whether or not it is registered under that Act or under any other law); (d) using a trade mark that is of a kind capable of being registered under the Trade Marks Act 1955 (whether or not it is registered under that Act or under any other law), but not including a mark that relates to a service; (e) using confidential information; (f) using machinery, implements, apparatus or other equipment; (g) supplying scientific, technical, industrial, commercial or other knowledge or information; (h) supplying assistance that is ancillary to, and is supplied as a means of enabling the application or enjoyment of, any matter covered by paragraphs (a) to (g); (i) a total or partial forbearance in respect of any matter covered by paragraphs (a) to (h). Terms used in paragraph (a) of this definition have the same meaning as in the Copyright Act 1968.