Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 376 - Films generally (tax offsets for Australian production expenditure)  

Subdivision 376-B - Tax offsets for Australian expenditure in making a film  

Refundable tax offset for Australian expenditure in making a film (location offset)

SECTION 376-15  

376-15   Amount of the location offset  


The amount of the location offset is 16.5% of the total of the company ' s * qualifying Australian production expenditure on the * film (as determined by the * Arts Minister under section 376-30 ).

View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.