Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 2 Copyright collecting societies
Income Tax Assessment Act 1997
10 Subsection 995-1(1)
member of a *copyright collecting society means:
(a) any person who has been admitted as a member under the society's *constitution; or
(b) any person who has authorised the society to license the use of his or her copyright material.