INCOME TAX LAWS AMENDMENT (ROYALTIES) ACT 1976

Table of Provisions

• 1 Short title.  
• 2 Commencement.  
• 3 References to Income Tax Assessment Act.  
• 4 Interpretation.  
• 5 Source of royalty income derived by a non-resident.  
• 6 Certain items of assessable income.  
• 7 Interpretation.  
• 8 Application of amendments.  
• 9 Amendments not to affect interpretation of previous law.