Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 378 - Digital games (tax offset for Australian expenditure on digital games)  

Subdivision 378-C - Certificates for digital games tax offset  

SECTION 378-65   Issue of certificate  

378-65(1)    
A certificate issued to a company under section 378-25 must:

(a)    be in writing; and

(b)    specify the company ' s *ABN; and

(c)    specify the date of issue of the certificate; and

(d)    specify the total of the company ' s *qualifying Australian development expenditure on the relevant *digital game or games, as determined by the *Arts Minister under section 378-30 ; and

(e)    if the certificate is issued under subsection 378-25(1) (completion certificate) or (3) (porting certificate) - specify:

(i) the name of the digital game to which the certificate relates; and

(ii) the income year in which the digital game was *completed or *ported (as applicable); and

(f)    if the certificate is issued under subsection 378-25(5) (ongoing development certificate) - specify:

(i) the name of the digital game, or digital games, to which the certificate relates; and

(ii) the income year for which the digital games tax offset is being sought.

378-65(2)    
The *Arts Minister must give the Commissioner notice of the issue of the certificate within 30 days after issuing the certificate.

378-65(3)    
The notice under subsection (2) must specify:

(a)    the company ' s name; and

(b)    the company ' s address; and

(c)    the amount specified under paragraph (1)(d) in the certificate; and

(d)    other matters agreed to between the Arts Minister and the Commissioner.