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 376-160   376-160   Qualifying Australian production expenditure - treatment of services embodied in goods  


If:


(a) a company incurs expenditure for the provision of what is essentially a service; and


(b) the results of the service are provided to the company by being embodied in goods that are delivered to the company; and


(c) the service that is embodied in the goods was predominantly performed outside Australia;

the service is not provided to the company in Australia merely because the goods are delivered to the company in Australia.

Note:

Paragraph (b) - a document, for example, might set out legal or other professional advice or a computer disk might contain a program that has been made or data that has been compiled.


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