Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 376.40

Amount of the PDV offset

                   The amount of the PDV offset is 30% of the total of the company's * qualifying Australian production expenditure (as determined by the * Arts Minister under section 376-50) on a * film, to the extent that it relates to * post, digital and visual effects production for the film.



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