Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 376.25

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.