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-D - Certificates for films and other matters  

SECTION 376-230   Production company may apply for certificate  

376-230(1)  


A company may apply to the *Arts Minister for the issue of a certificate to the company for a *film under section 376-20 (certificate for the location offset) when all of the company ' s *qualifying Australian production expenditure for the film has been incurred. Application for PDV offset certificate

376-230(2)  
Once all of a company ' s * qualifying Australian production expenditure on a * film, to the extent that it relates to * post, digital and visual effects production for the film, has been incurred, the company may apply to the * Arts Minister for the issue of a certificate to the company for the film under section 376-45 (certificate for the PDV offset). Application for producer offset certificate

376-230(3)  
Once a * film is * completed, a company may apply to the * film authority for the issue of a certificate to the company for the film under section 376-65 (certificate for the producer offset). Form of application

376-230(4)  
An application under subsection (1) or (2) must be made in accordance with the rules determined by the * Arts Minister under section 376-260 so far as they relate to the requirements for applications.

376-230(5)  
An application under subsection (3) must be made in accordance with the rules determined by the * film authority under section 376-265 so far as they relate to the requirements for applications.


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