Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS Division 410 - Copyright and resale royalty collecting societies
(a) a copyright collecting society to which section
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: