(1) This section applies if, in the prosecution of an offence against this Division, either of the following questions is relevant:
(a) whether the defendant intended to obtain a profit;
(b) whether the defendant did something for, in preparation for, or in the course of, obtaining a profit.
(2) The burden of proving that any advantage, benefit or gain does not result from, or is not associated with, any private or domestic use of any copyright material is on the prosecution.
Note: For the purposes of this Division, section 132AA defines profit as not including any advantage, benefit, or gain, that:
(a) is received by a person; and
(b) results from, or is associated with, the person's private or domestic use of any copyright material.