Income Tax Assessment Act 1997



Division 376 - Films generally (tax offsets for Australian production expenditure)  

Subdivision 376-C - Production expenditure and qualifying Australian production expenditure  

Production expenditure - common rules

SECTION 376-130   376-130   Production expenditure - special qualifying Australian production expenditure  

Expenditure of a company is also production expenditure of the company on a * film if it is * qualifying Australian production expenditure of the company on the film under section 376-150 or 376-165 .

This means that the special qualifying Australian production expenditure in sections 376-150 and 376-165 is taken into account both in working out the total amount of the company ' s qualifying Australian production expenditure and in working out the total amount of all the company ' s production expenditure on the film.


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