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  

Qualifying Australian production expenditure - common rules

SECTION 376-145   376-145   Qualifying Australian production expenditure - general test  


A company ' s qualifying Australian production expenditure on a * film is the company ' s * production expenditure on the film to the extent to which it is incurred for, or is reasonably attributable to:


(a) goods and services provided in Australia; or


(b) the use of land located in Australia; or


(c) the use of goods that are located in Australia at the time they are used in the * making of the film.


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