Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 10   Technical corrections and amendments

Part 1   Technical corrections and amendments commencing on Royal Assent

Income Tax Assessment Act 1997

213   Subsection 995-1(1)

Insert:

member :

(a) in relation to a *GST group - has the meaning given by section 195-1 of the *GST Act; and

(b) in relation to a *consolidated group or *consolidatable group - has the meaning given by section 703-15; and

(c) in relation to an entity - has the meaning given by section 960-130; and

(d) in relation to a *copyright collecting society, means:

(i) any person who has been admitted as a member under the society's *constitution; or

(ii) any person who has authorised the society to license the use of his or her copyright material.