Your payment summary

This page has information for existing Copyright Agency members to explain your payment summary.

Your payment summary has two components:

  1. payment total (aggregate amount paid to you and how calculated)
  2. payment model (under ‘Notes’ heading)

It is accompanied by:

  1. a payment spreadsheet (individual payment items)
  2. a letter
Recipient created tax invoice (RCTI)

If the payment summary is for payments from a ‘voluntary’ licence scheme (that is, based on your authorisation to Copyright Agency to grant licences for your works), and you are registered with the Australian Taxation Office (ATO)  for the Goods and Services Tax (GST), then the payment summary constitutes a recipient created tax invoice (RCTI).

PAYMENT TOTAL

Here’s what the items on your payment summary mean:

Gross Amount The gross amount allocated to the use of work or works, which we presume is payable to the recipient of the payment summary.
Less withholding taxes
WHT Deducted by Society Withholding tax deducted from licence fees collected by overseas collecting societies in accordance with relevant taxation laws.
RWHT Deducted by Copyright Agency Withholding tax deducted from licence fees collected by Copyright Agency for a member who is a non-resident for tax purposes.
PAYG Deducted Withholding tax deducted from certain licence fees collected by Copyright Agency for a recipient who has not provided an Australian Business Number (ABN).
Less operating costs
Operating Cost Our administrative fee, which is operating costs or a fixed administrative fee, and includes deduction for Cultural Fund. It is calculated on the Gross Amount less WHT deducted by Society.
Input Tax Credit (ITC) A Goods and Services Tax (GST) credit relating to GST charged on Operating Costs for statutory licence schemes: see further Australian Tax Office website.
Claimed Amount (ex tax) Gross Amount less WHT deducted by Society, Operating costs and ITC.
Plus GST
GST Added GST on ‘Claimed Amount’, if allocation is from a non-statutory licence scheme.
Amount Amount paid to you

PAYMENT MODEL (UNDER ‘NOTES’ HEADING)

The notes show which payment model applies to the individual payments on the accompanying payment spreadsheet.

Payment model What it means Obligation to share
Notify We have information about the contractual shares for a work (e.g. between an author and publisher) If the person in the Shareholder column (column E) of the payment spreadsheet is not you, you need to pay them the amount in column AB. For the future, if that person becomes a member, we can pay them direct.
Default Pre-claimed You have previously claimed (confirmed entitlement to receive) a payment for a work For each amount on the payment spreadsheet, you need to share with any others who are entitled (e.g. under a publishing contract), unless we have informed you otherwise.
Default We do not have information about the contractual shares for a work, and you have not previously accepted payment for it.
Nominated Recipient A payment model used for particular distributions, such as those using digital press clippings data.

1 October 2015