10 No. 28894 GOVERNMENT GAZETTE, 1 JUNE 2006 made for appropriate relief to the Copyright Tribunal in terms of sections 31 to 33 of the Copyright Act, 1978. (5) Should a tariff proposed by the collecting society not be accepted by the trade associations and representative bodies or the potential users, user groups, or individual users, such potential users and user groups shall have the option to pay the amount demanded by the collecting society into an escrow account, pending the outcome of a referral to the Copyright Tribunal or, if the parties so agree, pending the outcome of a referral for arbitration under the Arbitration Act, Act no. 42 of 1965, a5 amended. Any potential user or. user group in respect of which a deposit is being made and who furnishes the required information to the collecting society to allow for the later distribution of the funds placed in escrow, shall provisionally be allowed by the collecting society to engage in the use that is subject to the payment of a royalty as provided for in section 9A of the Copyright Act, 1978, and Section 5(l)(b) of the Performers' Protection Act, 1967. (6) The collecting society may, pending any referral to the Copyright Tribunal or, if the parties so agree, pending any arbitration proceedings, apply to the Copyright Tribunal or the designated body in accordance with the provisions of the Arbitration Act, for a ruling requiring any potential user or user group to make payments to an escrow account of the amount demanded by the collecting society and to furnish information that will permit the tater distribution of the funds to be placed in such escrow account once the Copyright Tribunal or the designated arbitration body has rendered its final decision or award in the matter before it. Distribution 8.(1) Subject to subregulation 6(2), a collecting society shall distribute at least once every year amounts collected by it according to a distribution plan and after deducting such amounts as are necessary to cover the costs incurred in the administration of the collecting society. The first such distribution shall be made not later than 18 months after the initial accreditation of the collecting society and subsequently not later than any anniversary of the initial accreditation and any renewal thereof. (2) The costs and expenses incurred in the administration of the collecting society shall be calculated in conformity with Generally Accepted Accounting Practices (GAAP) set from time to time by the professional bodies of South African chartered accountants. The manner of bookkeeping and maintenance of records by a collecting society shall be such as to enable the ready verification of revenue received or accrued, as well as expenditures and costs incurred. (3) A collecting society shall distribute the amounts collected in a manner to reflect as nearly as possibte the actual use of sound recordings and protected performances covered by the repertoire under its administration, taking into account the need for an economical and efficient management of the collecting society. (4) A collecting society shall establish a distribution plan and apply it based on information publicly available, trade information available to its members and on information to be furnished by individual users and user groups in terms of framework agreements and non-exclusive licensing agreements.