Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-45
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RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 410
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Copyright and resale royalty collecting societies
(a) a copyright collecting society to which section
51-43
applies makes a payment to a member of the society; or
(b) the resale royalty collecting society pays a resale royalty.
Guide to Division 410
SECTION 410-1
What this Division is about
This Division sets out rules that apply whenever:
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