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  • Fraud and misrepresentation

    Attention

    Warning:

    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.

    Claiming a film tax offset

    Companies must use the Company tax return 2019 (NAT 0656). Claim all film tax offsets at E Refundable tax offsets on the calculation statement on page 11 of the Company tax return.

      Last modified: 30 May 2019QC 58639