Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 378 - Digital games (tax offset for Australian expenditure on digital games)  

Subdivision 378-D - Review and other matters  

SECTION 378-105  

378-105   Arts Minister may make rules establishing a Digital Games Tax Offset Advisory Board  

The *Arts Minister may, by legislative instrument, make rules:

(a)    establishing a Digital Games Tax Offset Advisory Board to:

(i) consider applications under subsection 378-55(1) for certificates under section 378-25 ; and

(ii) advise the Arts Minister on whether to issue certificates under section 378-25 ; and

(iii) perform other functions in relation to the operation of this Division (including the operation of rules made under section 378-100 ) as are specified in rules made under this section; and

(b)    specifying the membership of the Board and the terms and conditions of appointment to the Board; and

(c)    specifying procedures to be followed by the Board in performing its functions.