They introduced that tax on certain CD-R's in Australia too - however that doesn't change the fact that it is still illegal to copy music, even if you own it, unless you have explicit permission from the copyright holder. In fact, AFAIK the ACCC was opposed to the tax, partly on the basis that it wrongfully implies that copying copyrighted material for back-up/archival purposes is legal. If I buy an MP3 player, and transfer some of my favourite tracks from original CD's in my collection to my MP3 player, I am breaking copyright law. If I intentionally press the record button on my VCR while a copyrighted TV show is airing, without permission from a copyright holder - I am breaking the law. Now I know in the US that has been tried and ruled as "acceptable use", however it's never been tried in Australia.