Income Tax Assessment Act 1997



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

Subdivision 376-B - Tax offsets for Australian expenditure in making a film  

Refundable tax offset for Australian expenditure in making an Australian film (producer offset)

SECTION 376-60   376-60   Amount of the producer offset  

The amount of the producer offset is:

(a) if the * film is a * feature film - 40 % ; or

(b) if the film is not a feature film - 20 % ;

of the total of the company ' s * qualifying Australian production expenditure on the film (as determined by the * film authority under section 376-75 ).


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