February 12, 2024 Kseniia Gasiuk Business Law, Taxation TR 2024/D1: Navigating the draft ruling TR 2024/D1 on software distribution arrangements February 12, 2024 Kseniia Gasiuk Business Law, Taxation On 17 January 2024, the Australian Taxation Office (ATO) issued a revised draft taxation ruling, TR 2024/D1, which addresses the taxation implications of payments relating to software distribution arrangements.