Income Tax Assessment Act 1936
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View history noteFormer Div 10BA repealed by No 164 of 2007, s 3 and Sch 10 item 41, effective 1 July 2010.
Former Div 10BA inserted by No 111 of 1981.
Former Subdiv A repealed by No 164 of 2007, s 3 and Sch 10 item 41, effective 1 July 2010.
(Repealed by No 164 of 2007)
Former s 124ZAD repealed by No 164 of 2007, s 3 and Sch 10 item 41, effective 1 July 2010. S 124ZAD formerly read:
SECTION 124ZAD DETERMINATION OF CONTENT OF FILM
124ZAD
In determining for the purposes of this Division whether a film has, or a proposed film, when completed, will have, a significant Australian content or a significant non-Australian content, the Arts Minister shall have regard to:
(a)
the subject matter of the film or proposed film; and
(b)
the place or places where the film was, or the proposed film will be, made; and
(c)
the nationalities and places of residence of:
(i)
the persons who took part, or who will take part, in the making of the film or proposed film (including authors, composers, actors, scriptwriters, editors, producers, directors and technicians); and
(ii)
the persons who are, or who will be, the beneficial owners of shares in any company concerned in the making of the film or proposed film; and
(iii)
the persons who are, or who will be, the beneficial owners of the copyright in the film or proposed film; and
(d)
the source from which moneys that were used in the making of the film were, or that are to be used in the making of the proposed film will be, derived; and
(e)
the details of the production expenditure incurred in respect of the film or of the budgeted production expenditure to be incurred in respect of the proposed film; and
(f)
any other matters that the Minister considers to be relevant.
Former s 124ZAD amended by No 88 of 2009, s 3 and Sch 5 items 94 to 97, by substituting " Arts Minister " for " Minister " (first occurring) and inserting " and " at the end of paras (a), (b), (c)(i), (c) and (d), effective 18 September 2009.
Former s 124ZAD amended by No 62 of 1987.
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