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 376-75   Film authority to determine a company ' s qualifying Australian production expenditure for the producer offset  

If a company applies to the * film authority for the issue of a certificate to the company for a * film under section 376-65 (certificate for the producer offset), the film authority must, as soon as practicable after receiving the application, determine in writing the total of the company ' s * qualifying Australian production expenditure on the film for the purposes of the producer offset.

In making a determination under subsection (1), the * film authority must have regard to the matters in Subdivision 376-C .

The * film authority must give the company written notice of the determination.

A determination made under subsection (1) is not a legislative instrument.


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