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On 16 September 2009, Tax Laws Amendment (Resale Royalty Right for Visual Artists) Bill 2009 was introduced into the House of Representatives. The Bill amends the ITAA 1997 to provide a streamlined tax treatment for payments made in relation to resale royalty rights for visual artists. This Bill also makes several minor amendments to simplify the tax treatment for payments made by copyright collecting societies. These amendments apply to the 2009-10 income year and later income years.

For a copy of the Bill, go here

For a copy of the Explanatory Memorandum, go here


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