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Taxation Laws Amendment (Film Incentives) Bill 2002

Taxation Laws Amendment (Film Incentives) Act 2002

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Index

Schedule 1: Film tax offset

Bill reference Paragraph number
Item 1 1.101
Item 2, subsection 376-5(1) 1.8, 1.88
Item 2, subsection 376-5(1), reference at the end of subsection to paragraph (c) 1.77
Item 2, subsection 376-5(2) 1.79
Item 2, section 376-10 1.72
Item 2, paragraph 376-15(1)(a) 1.82
Item 2, paragraph 376-15(1)(b) 1.78, 1.83
Item 2, paragraph 376-15(1)(c) 1.24, 1.84
Item 2, paragraph 376-15(1)(d) 1.24, 1.85
Item 2, paragraph 376-15(1)(e) 1.26, 1.85
Item 2, paragraph 376-15(1)(f) 1.27, 1.86
Item 2, paragraph 376-15(1)(g) 1.11, 1.27, 1.86
Item 2, paragraph 376-15(1)(h) 1.11
Item 2, subsection 376-15(2) 1.84
Item 2, section 376-20 1.53
Item 2, subsection 376-25(1) 1.29, 1.33
Item 2, subsection 376-25(2) 1.15
Item 2, subsection 376-25(3) 1.16
Item 2, subsection 376-25(4) 1.17
Item 2, subsection 376-25(5) 1.34
Item 2, subsection 376-25(6) 1.37
Item 2, section 376-30 1.36
Item 2, section 376-35, item 1 in the table 1.42
Item 2, section 376-35, item 2 in the table 1.43
Item 2, section 376-35, item 3 in the table 1.45
Item 2, section 376-35, item 4 in the table 1.46
Item 2, section 376-35, item 5 in the table 1.47
Item 2, section 376-35, items 6 and 7 in the table 1.48
Item 2, section 376-35, item 8 in the table 1.49
Item 2, section 376-35, item 9 in the table 1.50
Item 2, section 376-35, item 10 in the table 1.51
Item 2, section 376-35, item 11 in the table 1.52
Item 2, section 376-40 1.54
Item 2, subsection 376-45(1) 1.55
Item 2, subsection 376-45(1), item 1 in the table 1.56
Item 2, subsection 376-45(1), item 2 in the table 1.58
Item 2, subsection 376-45(1), item 3 in the table 1.59
Item 2, subsection 376-45(1), item 4 in the table 1.61
Item 2, subsection 376-45(1), item 5 in the table 1.62
Item 2, subsection 376-45(1), item 6 in the table 1.63
Item 2, subsection 376-45(2) 1.40, 1.57
Item 2, subsection 376-45(3) 1.60
Item 2, paragraph 376-50(a) 1.64
Item 2, paragraph 376-50(b) 1.65
Item 2, paragraph 376-50(c) 1.66
Item 2, section 376-55 1.67
Item 2, section 376-60 1.69
Item 2, section 376-65 1.70
Item 2, section 376-70 1.32
Item 2, paragraphs 376-70(1)(a) to (c) and subsection 376-70(2) 1.19
Item 2, paragraph 376-70(1)(d) and subsection 376-70(2) 1.20
Item 2, section 376-85 1.89
Item 2, subsections 376-90(1) and (3) 1.91
Item 2, subsections 376-90(2) and (4) 1.92
Item 2, subsection 376-95(1) 1.93
Item 2, subsections 376-95(2) to (5) 1.95
Item 2, section 376-100 1.94
Item 2, subsection 376-105(1) 1.96
Item 2, subsection 376-105(2) 1.98
Item 2, subsections 376-105(3) and (4) 1.97
Item 2, subsections 376-105(5) and (6) 1.99
Item 3, subsection 995-1(1), definition of 'completed' in relation to film 1.78
Item 4, subsection 995-1(1), definition of 'development expenditure' 1.44
Item 5, subsection 995-1(1), definition of 'feature film' 1.24
Item 6, subsection 995-1(1), definition of 'film' 1.25
Item 7, subsection 995-1(1), definition of 'make' in relation to film 1.15, 1.17
Item 8, subsection 995-1(1), definition of 'production expenditure' 1.29
Item 9, subsection 995-1(1), definition of 'qualifying Australian production expenditure' 1.54
Item 10, subsection 124L(1A); item 11, paragraph 124ZAC(2)(b) 1.80
Item 12 1.100


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