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-C - Production expenditure and qualifying Australian production expenditure  

Production expenditure - special rules for the location offset

SECTION 376-140   376-140   Production expenditure - special rules for the location offset  


Despite sections 376-125 and 376-130 , the expenditure of a company is not production expenditure of the company on a * film in relation to the location offset if:


(a) the film is a television series that is not a * feature film or a mini-series of television drama; and


(b) the expenditure is reasonably attributable to the production of a pilot episode to the television series; and


(c) the expenditure, apart from this subsection, would be production expenditure that was not * qualifying Australian production expenditure.


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