Federal Register of Legislation
Legislative Instrument
Goods and Services Tax: Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act Determination (No. 34) 2015
I, James O'Halloran, Deputy Commissioner of Taxation, make this determination under subsection 29-25(1) of the A New Tax System (Goods and Services Tax) Act 1999, being satisfied under paragraph 29-25(2)(d) of the Act that it is necessary to prevent the provisions of Division 29 and Chapter 4 applying in a way that is inappropriate in circumstances involving a supply or acquisition made in connection with a remuneration notice given to a collecting society for the purposes of the Copyright Act 1968.
James O'Halloran Deputy Commissioner of Taxation
Dated: 15 September 2015
1. Name of Determination
This determination is the Goods and Services Tax: Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act Determination (No. 34) 2015.
2. Commencement
This determination commences on the day after registration.
3. Repeal of previous instrument
A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act) Determination (No. 1) 2000 – F2005B02439, registered on 28/9/2005 is repealed from the commencement of this determination..
4. Application
This determination applies to circumstances involving a supply or acquisition made in connection with a remuneration notice given to a collecting society for the purposes of the Copyright Act 1968.
5. Determination
Particular attribution rule for goods and services tax (GST) payable on a taxable supply made by a copyright owner that is subject to a remuneration notice given to a collecting society
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