Document ID: chunk:federal_register_of_legislation:C2010C00603:clause:2_14
Version: federal_register_of_legislation:C2010C00603
Segment Type: clause
Provision Reference: sch 2 cl 14
Character Range: 83701–84497

14  Application

    (1) The amendments made by items 1 to 6 and 8 to 11 of this Schedule apply to copyright income, and non‑copyright income, collected or derived by a copyright collecting society on or after 1 July 2002, unless the society has made an election in accordance with section 410‑1 of the Income Tax (Transitional Provisions) Act 1997.

Note: If the society has made an election, then from 1 July 2004, the amendments listed above apply to all copyright income, and non‑copyright income, collected or derived by the society on or after 1 July 2004.

(2) The amendments made by items 7 and 13 of this Schedule apply to payments of copyright income or non‑copyright income made by a copyright collecting society in an income year after the income year in which this item commences.