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  

Expenditure generally - common rules

SECTION 376-185   376-185   Expenditure to be worked out excluding GST  
In determining an amount of expenditure for the purpose of this Division, the expenditure is taken to exclude *GST.


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