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INCOME TAX ASSESSMENT ACT 1997 - SECT 376.45

Minister must issue certificate for a film for the PDV offset

             (1)  The * Arts Minister must issue a certificate to a company for the * post, digital and visual effects production for a * film in relation to the PDV offset if the Minister is satisfied that the conditions in subsections (2), (3) and (5) are met.

Type of film

             (2)  The conditions in this subsection are that:

                     (a)  the * film was produced for:

                              (i)  exhibition to the public in cinemas or by way of television broadcasting (including broadcasting by way of the delivery of a television program by a broadcasting service within the meaning of the Broadcasting Services Act 1992 ); or

                             (ii)  distribution to the public as a video recording (whether on video tapes, digital video disks or otherwise); and

                     (b)  the film is:

                              (i)  a * feature film or a film of a like nature; or

                             (ii)  a mini-series of television drama; or

                            (iii)  a television series that is not covered by subparagraph (i) or (ii); and

                     (c)  the film is not, or is not to a substantial extent:

                              (i)  if the film is covered by subparagraph (b)(i) or (ii)--a * documentary; or

                             (ii)  a film for exhibition as an advertising program or a commercial; or

                            (iii)  a film for exhibition as a discussion program, a quiz program, game show, a panel program, a variety program or a program of a like nature; or

                            (iv)  a film of a public event; or

                             (v)  if the film is covered by subparagraph (b)(i) or (ii)--a film forming part of a drama program series that is, or is intended to be, of a continuing nature; or

                            (vi)  a training film; or

                           (vii)  a computer game (within the meaning of the Classification (Publications, Films and Computer Games) Act 1995 ).

Television series

             (3)  The condition in this subsection is that, if the * film is a television series that is not covered by subparagraph (2)(b)(i) or (ii), it is made up of 2 or more episodes that:

                     (a)   are produced wholly or principally for exhibition to the public on television under a single title; and

                     (b)  contain a common theme or themes; and

                     (c)  contain dramatic elements that form a narrative structure; and

                     (d)  are produced wholly or principally for exhibition togethe r, for a national market or national markets.

Note:          A documentary can be a television series.

             (4)  To avoid doubt, and without limiting paragraph (3)(c), a * film satisfies the requirement in that paragraph if:

                     (a)  the sole or dominant purpose of the film is to depict actual events, people or situations; and

                     (b)  the film depicts those events, people or situations in a dramatic or entertaining way, with a heavy emphasis on dramatic impact or entertainment value.

Conditions relating to expenditure thresholds

             (5)  The conditions of this subsection are that:

                     (a)  the total of the company's * qualifying Australian production expenditure on the * film (as determined by the * Arts Minister under section 376-50), to the extent that it relates to * post, digital and visual effects production for the film, is at least $500,000; and

                     (b)  the company either carried out, or made the arrangements for the carrying out of, all the activities in Australia that were necessary for the post, digital and visual effects production for the film.

Note:          The operation of paragraph (b) is affected by paragraph 376-180(1)(d) (which deals with the situation where one company takes over the making of a film from another company).



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