Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (84 of 2018)
Schedule 3 Strengthening the integrity of the film producer offset
Income Tax Assessment Act 1997
1 After subsection 376-170(3)
(3A) Expenditure incurred for the purchase of services is not covered by item 4 of the table in subsection (2) if the services are, to any extent, performed by an individual who is not an Australian resident.