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.