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On 19 November 2009, the House of Representatives passed Tax Laws Amendment (Resale Royalty Right for Visual Artists) Bill 2009 without amendment.

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.

The Bill now proceeds to the Senate.


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