Antonio Barbaro

The Explanation, which is not part of the binding ruling, provides the following details on how the ATO’s view was reached. The ATO’s Explanation analyses the royalty definition by reference to five key elements: • ‘However described or computed’ — the label given to a payment is not determinative. The substance of the arrangement, not its form, governs the characterisation. • ‘Consideration’ — takes a broader meaning under the royalty definition than the narrow technical contract law concept.

The problem: obesity and metabolic disease in Central Australia Currently 12.5 million Australian adults live with overweight or obesity.1 Rates of obesity within Australia's Indigenous population are increasing. In 2018–2019 it was found that 76.8% of Indigenous Australians were living with overweight or obesity.2 Obesity is associated with many different health conditions, however, one of the most prevalent conditions in Central Australia is type 2 diabetes mellitus (T2DM).

Corresponding Author Harleen Kaur Department of Surgical Specialties and Anesthesia, Lyell McEwin Hospital, South Australia, Australia Department of Surgery, Alice Springs Hospital, Northwest Territories, Australia Correspondence Harleen Kaur, Department of Surgical Specialities and Anaesthesia, Lyell McEwin Hospital, South Australia, Australia.