Fraud and misrepresentation

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This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Certificates issued by the Minister for the Arts and Screen Australia can be revoked in cases of fraud or serious misrepresentation. In such a case a revocation would require a full repayment of any film tax offset given. Decisions not to issue or to revoke a certificate previously issued are reviewable in the Administrative Appeals Tribunal.