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-B - Tax offsets for Australian expenditure in making a film  

Refundable tax offset for post, digital and visual effects production for a film (PDV offset)

SECTION 376-40  

376-40   Amount of the PDV offset  


The amount of the PDV offset is 30% of the total of the company ' s * qualifying Australian production expenditure (as determined by the * Arts Minister under section 376-50 ) on a * film, to the extent that it relates to * post, digital and visual effects production for the film.

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