Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 410.5

Copyright collecting society must give notice to member of society

             (1)  A * copyright collecting society must give a * member of the society notice of any payment it makes to the member, if section 51-43 applies to the society.

             (2)  The society must give the notice at the time of the payment.

             (3)  The notice must be in the * approved form.

Note:          Under section 288-75 in Schedule 1 to the Taxation Administration Act 1953 a society is liable to an administrative penalty for failing to give a notice required under this section.



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