60Records made partly for retail sale and partly for gratuitous disposal

60  Records made partly for retail sale and partly for gratuitous disposal   Where a person makes, in Australia, a number of records embodying the same sound recording, being a recording of a musical work or of a musical work and of words consisting or forming part of a literary or dramatic work, with the intention of:  (a) selling by retail, or supplying for sale by retail by another person, a substantial proportion of the records (in this section referred to as the records made for retail sale); and  (b) disposing gratuitously of the remainder of the records or supplying the remainder of the records for gratuitous disposal by another person; this Division applies in relation to the records other than the records made for retail sale as if:  (c) those records had been made with the intention of selling them by retail or of supplying them for sale by retail by another person;  (d) the gratuitous disposal of those records by the maker of the records, or the supplying of those records by the maker of the records for gratuitous disposal by another person, were a sale of the records by retail; and  (e) the retail selling price of those records were the same as the retail selling price of the records made for retail sale.