Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 2   Copyright collecting societies

Income Tax Assessment Act 1997

9   Subsection 995-1(1)


copyright income of a *copyright collecting society means *ordinary income, or *statutory income, of the following kinds:

(a) *royalties, and interest on royalties, collected or *derived by the society;

(b) such other amounts relating to copyright that are derived by the society as are prescribed by the regulations for the purposes of this paragraph.