Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)

Schedule 1   Australian Screen Production Incentive Reforms

Income Tax Assessment Act 1997

27   Subsection 995-1(1)

Insert:

feature-length : a *film is feature-length if:

(a) if the film is a large format film - the film is at least 45 minutes in duration; and

(b) otherwise - the film is more than 60 minutes in duration.