Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 2 Copyright collecting societies
Income Tax Assessment Act 1997
2 Section 11-15 (before table item dealing with credit unions)
Insert:
|
copyright collecting societies |
|
|
copyright income |
51-43(2)(a) |
|
non-copyright income up to certain limits |
51-43(2)(b) |