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
12 Subsection 995-1(1) (subparagraph (b)(iv) of the definition of copyright collecting society )
Omit "*copyright income", substitute "income of a kind mentioned in paragraph 51-43(2)(a) or (b)".
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