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 376-30   Minister to determine a company ' s qualifying Australian production expenditure for the location offset  

376-30(1)  
If a company applies to the * Arts Minister for the issue of a certificate to the company for a * film under section 376-20 (certificate for the location offset), the Arts Minister must, as soon as practicable after receiving the application, determine in writing the total of the company ' s * qualifying Australian production expenditure on the film for the purposes of the location offset.

376-30(2)  
In making a determination under subsection (1), the * Arts Minister must have regard to the matters in Subdivision 376-C .

376-30(3)  
The * Arts Minister must give the company written notice of the determination.

376-30(4)  
A determination made under subsection (1) is not a legislative instrument.


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