• Deductions for investors who take the place of an underwriter

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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.

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    An investor in a qualifying film who takes the place of an underwriter may be eligible for a deduction even if they are not a party to the production agreement. As long as the requirements outlined in the Deductions for expenditure or contributions section of this publication are satisfied, the investor will be allowed a deduction in the year in which they contribute to the cost of the film's production.

    When the investor's expenditure is under a contract entered into after 24 May 1988, they will generally be allowed the deduction at a rate of 100 per cent.

    Last modified: 10 Dec 2001QC 16170