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 376-265   Film authority may make rules about the producer offset  

Rules providing for provisional certificates in relation to the producer offset

376-265(1)  
The * film authority may, by legislative instrument, make rules providing for the issue of provisional certificates in relation to the producer offset. Rules about applications for certificates in relation to the producer offset

376-265(2)  
The * film authority may, by legislative instrument, make rules specifying how applications for certificates (including provisional certificates) in relation to the producer offset are to be made, including:


(a) the form in which applications are to be made; and


(b) the information to be provided in applications; and


(c) methods for verifying such information; and


(d) procedures for providing, at the authority ' s request, additional information in support of an application.

376-265(3)  
Rules under paragraph (2)(c) can include rules requiring reports by auditors or independent line producers.


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