• 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.

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    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.

      Last modified: 28 Jun 2013QC 28187