Former s 124ZAC repealed by No 164 of 2007, s 3 and Sch 10 item 41, effective 1 July 2010. S 124ZAC formerly read:
SECTION 124ZAC FINAL CERTIFICATES
A person (in this section referred to as the
) may apply to the Arts Minister for a certificate stating that a film that has been completed is a qualifying Australian film for the purposes of this Division.
S 124ZAC(1A) inserted by
No 164 of 2007
, s 3 and Sch 10 item 5, effective 25 September 2007.
An application under subsection (1):
shall be in writing; and
shall be signed by or on behalf of the applicant; and
shall be accompanied by such information as the Arts Minister requires.
S 124ZAC(2) amended by No 88 of 2009, s 3 and Sch 5 items 91 and 92, by inserting
at the end of para (a) and substituting
in para (c), effective 18 September 2009.
Where an application is made to the Minister under subsection (1) and the Arts Minister is satisfied that:
the film is a qualifying Australian film; and
having regard to the role of the applicant in the production of the film, the applicant is an appropriate person to whom to grant a certificate under this section in respect of the film, and
a claim has not been made for a tax offset in respect of the film under Division
Income Tax Assessment Act 1997
the Minister shall issue to the applicant a certificate under this section in respect of the film.
S 124ZAC(3) amended by No 88 of 2009, s 3 and Sch 5 item 93, by substituting
(first occurring), effective 18 September 2009.
S 124ZAC(3) amended by No 27 of 2002.
A certificate issued under this section shall be deemed to have been in force at all times before the time when it was issued.
Where the Arts Minister makes a decision refusing an application under subsection (1), the Minister shall, as soon as practicable, give notice in writing of the decision to the applicant.