Income Tax Assessment Act 1997



Division 410 - Copyright and resale royalty collecting societies  

Subdivision 410-A - Notice of payments  

SECTION 410-50   Resale royalty collecting society must give notice to holder of resale royalty right  

The *resale royalty collecting society must give an entity notice of any payment it makes to the entity under section 26 of the Resale Royalty Right for Visual Artists Act 2009 , if section 51-45 of this Act applies to the society.

The society must give the notice at the time of the payment.

The notice must be in the *approved form.


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


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