Income Tax Assessment Act 1997



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

Subdivision 376-D - Certificates for films and other matters  

SECTION 376-247   Delegation by Arts Minister  

The *Arts Minister may, in writing, delegate all or any of the Arts Minister ' s powers under the provisions mentioned in subsection (2) to:

(a)  the *Arts Secretary; or

(b)  an SES employee, or acting SES employee, in the Department administered by the Arts Minister.

For the purposes of subsection (1), the provisions are as follows:

(a)  section 376-20 (issue of certificate for location offset);

(b)  section 376-30 (determination of qualifying Australian production expenditure for location offset);

(c)  section 376-45 (issue of certificate for PDV offset);

(d)  section 376-50 (determination of qualifying Australian production expenditure for PDV offset);

(e)  section 376-235 (notice of refusal to issue certificate for location offset or PDV offset);

(f)  section 376-245 (revocation of certificate for location offset or PDV offset).

In exercising powers under a delegation, the delegate must comply with any directions of the Arts Minister.


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