Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 376.140

Production expenditure--special rules for the location offset

    Despite sections   376 - 125 and 376 - 130, the expenditure of a company is not production expenditure of the company on a * film in relation to the location offset if:

  (a)   the film is a television series that is not a * feature film or a mini - series of television drama; and

  (b)   the expenditure is reasonably attributable to the production of a pilot episode to the television series; and

  (c)   the expenditure, apart from this subsection, would be production expenditure that was not * qualifying Australian production expenditure.


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