Deductions for investors who take the place of an underwriter



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

End of attention

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