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―27. The definition of royalties has been expanded in conformity with current Australian tax treaties practice (Article 12). The definition now specifically includes payments for the reception or use of transmissions by satellite, cable, fiber optic or similar technology (Article 12 (8), as well as reproduction techniques in connection with television (Article 12 (3)). These were inserted in order to remove any doubt as to whether they were covered by the previous definition. The definition also specifically excludes payments for the use or acquisition of source code of software that is granted purely to enable effective operation of the program by the user.‖ Para (3) can be said to deal with ‗know-how'. Payments made purely for the use of know-how constitute royalties.