Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)

Schedule 1   Definition of documentary

Income Tax Assessment Act 1997

3   After section 376-20


376-25 Meaning of documentary

Meaning of documentary

(1) A *film is a documentary if the film is a creative treatment of actuality, having regard to:

(a) the extent and purpose of any contrived situation featured in the film; and

(b) the extent to which the film explores an idea or a theme; and

(c) the extent to which the film has an overall narrative structure; and

(d) any other relevant matters.

Exclusion of infotainment or lifestyle programs and magazine programs

(2) However, a *film is not a documentary if it is:

(a) an infotainment or lifestyle program (within the meaning of Schedule 6 to the Broadcasting Services Act 1992); or

(b) a film that:

(i) presents factual information; and

(ii) has 2 or more discrete parts, each dealing with a different subject or a different aspect of the same subject; and

(iii) does not contain an over-arching narrative structure or thesis.