Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992 - SECT 59

59. Section 6 of the Principal Act is amended:
(a) by inserting after paragraph (d) of the definition of "royalty" or

"royalties" in subsection (1) the following paragraphs:

"(da) the reception of, or the right to receive, visual images or sounds, or
both, transmitted to the public by:

        (i)    satellite; or

        (ii)   cable, optic fibre or similar technology;

   (db) the use in connection with television broadcasting or radio
        broadcasting, or the right to use in connection with television
        broadcasting or radio broadcasting, visual images or sounds, or both,
        transmitted by:

        (i)    satellite; or

        (ii)   cable, optic fibre or similar technology;";

   (b)  by omitting "or" from the end of subparagraph (f)(ii) of the
        definition of "royalty" or "royalties" in subsection (1);
(c) by inserting after subparagraph (f)(ii) of the definition of "royalty"
or "royalties" in subsection (1) the following subparagraphs:

"(iia) the reception of, or the granting of the right to receive, any such
visual images or sounds as are mentioned in paragraph (da);
(iib) the use of, or the granting of the right to use, any such visual images
or sounds as are mentioned in paragraph (db); or".