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  

Subdivision 410-A - Notice of payments  

SECTION 410-5   Copyright collecting society must give notice to member of society  

410-5(1)    
A *copyright collecting society must give a *member of the society notice of any payment it makes to the member, if section 51-43 applies to the society.

410-5(2)    
The society must give the notice at the time of the payment.

410-5(3)    
The notice must be in the *approved form.

Note:

Under section 288-75 in Schedule 1 to the Taxation Administration Act 1953 a society is liable to an administrative penalty for failing to give a notice required under this section.



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