Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 376.145

    A company's qualifying Australian production expenditure on a * film is the company's * production expenditure on the film to the extent to which it is incurred for, or is reasonably attributable to:

  (a)   goods and services provided in Australia; or

  (b)   the use of land located in Australia; or

  (c)   the use of goods that are located in Australia at the time they are used in the * making of the film.