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 376-235   Notice of refusal to issue certificate  

376-235(1)  
If the * Arts Minister decides not to issue a certificate under section 376-20 (certificate for the location offset) or 376-45 (certificate for the PDV offset) for a * film, the Minister must give the applicant written notice of the decision (including reasons for the decision).

376-235(2)  
If the * film authority decides not to issue a certificate under section 376-65 (certificate for the producer offset) for a * film, the authority must give the applicant written notice of the decision (including reasons for the decision).


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