Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 376.25

Meaning of documentary

Meaning of documentary

             (1)  A * film is a documentary if the film is a creative treatment of actuality, having regard to:

                     (a)  the extent and purpose of any contrived situation featured in the film; and

                     (b)  the extent to which the film explores an idea or a theme; and

                     (c)  the extent to which the film has an overall narrative structure; and

                     (d)  any other relevant matters.

Exclusion of infotainment or lifestyle programs and magazine programs

             (2)  However, a * film is not a documentary if it is:

                     (a)  an infotainment or lifestyle program (within the meaning of Schedule 6 to the Broadcasting Services Act 1992 ); or

                     (b)  a film that:

                              (i)  presents factual information; and

                             (ii)  has 2 or more discrete parts, each dealing with a different subject or a different aspect of the same subject; and

                            (iii)  does not contain an over-arching narrative structure or thesis.



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