.zero/msohtmlclip1/01/clip_image001.png”>Taxation(three)2012
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.zero/msohtmlclip1/01/clip_image018.png”>COMMONWEALTHOFAUSTRALIA CopyrightRegulations1969
WARNING
Thismaterialhasbeenreproducedandcommunicatedtoyoubyoronbehalfofthe InstituteofCharteredAccountantsAustraliapursuanttoPartVBoftheCopyright
Act 1968 (theAct).
ThematerialinthiscommunicationmaybesubjecttocopyrightundertheAct. Anyfurtherreproductionorcommunicationofthismaterialbyyoumaybethe topic of copyright safety below theAct.
Don’t take away this discover.
Everyreasonableefforthasbeenmadetocontactrelevantcopyrightholders ofpublishedmaterial.Wherethishasnotprovedpossible,copyrightholdersare invited to contactthe writer.
Copyrightownersareentitledtotakelegalactionagainstpersonswhoinfringe theircopyright.Areproductionofmaterialthatisprotectedbycopyrightmay beacopyrightinfringement.Certaindealingswithcopyrightwillnotconstitute an infringement, together with:
> areproductionthatisafairdealingundertheCopyrightAct1968(theAct), together with a fairdealing for thepurposes
ofresearch or examine;or
> a copy thatis authorised bythe copyright proprietor.
Itisafairdealingtomakeareproductionforthepurposesofresearchorstudy,
ofoneormorearticlesonthesamesubjectinaperiodicalpublication,or,inthe case of anyother work,
of
an affordable portionof awork.
Inthecaseofapublishedworkinhardcopyformthatisnotlessthan10
pagesand isnotanartisticwork,10%ofthenumberofpages,oronechapter,isareasonable portion.
Inthecaseofapublishedworkinelectronicformonly,
areasonableportionisnot greater than, inthe combination, 10%of thenumber of phrases within the work.
Moreextensivereproductionmayconstitutefairdealing.
Todeterminewhether itdoes,itisnecessarytohaveregardtothecriteriasetoutinsubsection40(2) of the Act.
Acourtmayimposepenaltiesandawarddamagesinrelationtooffencesand infringements relating tocopyright materials.
Higherpenaltiesmayapply,
andhigherdamagesmaybeawarded,foroffencesand infringements involving the conversion of materialinto digital orelectronic type.