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.