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
11 Subsection 995-1(1) (subparagraph (b)(iii) of the definition of copyright collecting society )
After "subparagraph (ii)", insert "or, if the company is the *resale royalty collecting society, relate to the company's functions or duties as resale royalty collecting society".