Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 11 Film tax offset amendments
Income Tax Assessment Act 1997
4 Paragraph 376-5(2)(b)
Repeal the paragraph, substitute:
(i) a provisional certificate for the film (other than a provisional certificate that has been revoked under subsection 124ZAB(6A) of the Income Tax Assessment Act 1936); or
(ii) a final certificate for the film;
has been issued at any time under Division 10BA of Part III of the Income Tax Assessment Act 1936 (whether or not the certificate is still in force).