Document ID: chunk:federal_register_of_legislation:F2015L01583:body:0:p3
Version: federal_register_of_legislation:F2015L01583
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Character Range: 5055–6000

the input tax credit for the acquisition is attributable to that tax period.
To avoid doubt, this determination is not intended to override subsection 29‑10(3), subsection 29-20(3), Division 57, Division 153 or Division 156 of the Act.

  6.     Definitions

The following expressions are defined for the purposes of this determination:

    collecting society means a company limited by guarantee declared by the Attorney-General to be a collecting society in accordance with Part VA, Part VB, Division 2 of Part VII, or similar provisions of the Copyright Act 1968.

    remuneration notice means the notice given in writing to a collecting society by a particular institution in accordance with Part VA, Part VB, Division 2 of Part VII and/ or similar provisions of the Copyright Act 1968.

    the Act means the A New Tax System (Goods and Services Tax) Act 1999.

Other expressions in this determination have the same meaning as in the Act.