"Es geht dabei um das Problem, ob der Download eine zulässige Privatkopie darstellt. Nach dem Gesetzeswortlaut fällt er unter die zulässige Privatkopie." (Google Translate: "It is about the problem of whether the download is a legitimate private copying. After the text of the law it falls under the permitted private copying.")

There is also some further discussion under point 10.2 on this site.

"internet4jurists.at" is operated by an Austrian judge, so I assume the statements there are quite accurate.