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 376-25   Meaning of documentary  

Meaning of documentary

376-25(1)  
A * film is a documentary if the film is a creative treatment of actuality, having regard to:


(a) the extent and purpose of any contrived situation featured in the film; and


(b) the extent to which the film explores an idea or a theme; and


(c) the extent to which the film has an overall narrative structure; and


(d) any other relevant matters. Exclusion of infotainment or lifestyle programs and magazine programs

376-25(2)  
However, a * film is not a documentary if it is:


(a) an infotainment or lifestyle program (within the meaning of Schedule 6 to the Broadcasting Services Act 1992 ); or


(b) a film that:


(i) presents factual information; and

(ii) has 2 or more discrete parts, each dealing with a different subject or a different aspect of the same subject; and

(iii) does not contain an over-arching narrative structure or thesis.

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