itunes illegal

Is it the conversion of protected iTunes music mp3 illegal?
I have a friend in Australia and has some songs you want to convert some files Mp3s Mp4 protected only for the use of their own leisure. Is this illegal action and if so, what is the charge may be eligible if they are caught and if actions are not illegal, ie, there is some boundarys and constraints?
Technically, if the music is protected, it is illegal to change the format. But there is essentially no chance that your friend actually be caught or charged. This is, literally, millions of times every day in Australia, the laws are totally unenforceable. It is illegal, but only in the most technical sense of meaning.
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