Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)

Schedule 1   Australian Screen Production Incentive Reforms

Income Tax Assessment Act 1997

26   Subsection 995-1(1) (definition of feature film)

Repeal the definition, substitute:

feature film includes a *film that is an animated feature film, but does not include a film that is not *feature-length.