Section 410Income Tax Assessment Act 1997 (Cth)

‑1  What this Division is about

This Division sets out rules that apply whenever:

(a) a copyright collecting society to which section 51‑43 applies makes a payment to a member of the society; or

(b) the resale royalty collecting society pays a resale royalty.

Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

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