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)


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).