Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009 (126 of 2009)
Schedule 1 Resale royalty right for visual artists
Income Tax Assessment Act 1997
1 Section 10-5 (after table item headed "child")
Insert:
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collecting societies |
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payments of royalties by copyright collecting societies |
15-22 |
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payments of royalties by resale royalty collecting society |
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