Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 10 Streamlining concessions for Australian films and Australian film production
Part 2 Consequential and other amendments
Income Tax Assessment Act 1997
21 Subsection 995-1(1)
Insert:
post, digital and visual effects production for a *film has the meaning given by section 376-35.