Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 11   Film tax offset amendments

Income Tax Assessment Act 1997

4   Paragraph 376-5(2)(b)

Repeal the paragraph, substitute:

(b) either:

(i) a provisional certificate for the film (other than a provisional certificate that has been revoked under subsection 124ZAB(6A) of the Income Tax Assessment Act 1936); or

(ii) a final certificate for the film;

has been issued at any time under Division 10BA of Part III of the Income Tax Assessment Act 1936 (whether or not the certificate is still in force).


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