Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 376.75

  (1)   If a company applies to the * film authority for the issue of a certificate to the company for a * film under section   376 - 65 (certificate for the producer offset), the film authority must, as soon as practicable after receiving the application, determine in writing the total of the company's * qualifying Australian production expenditure on the film for the purposes of the producer offset.

  (2)   In making a determination under subsection   (1), the * film authority must have regard to the matters in Subdivision   376 - C.

  (3)   The * film authority must give the company written notice of the determination.

  (4)   A determination made under subsection   (1) is not a legislative instrument.

Table of sections

Production expenditure--common rules

376 - 125   Production expenditure--general test

376 - 130   Production expenditure--special qualifying Australian production expenditure

376 - 135   Production expenditure--specific exclusions

Production expenditure--special rules for the location offset

376 - 140   Production expenditure--special rules for the location offset

Qualifying Australian production expenditure--common rules

376 - 145   Qualifying Australian production expenditure--general test

376 - 150   Qualifying Australian production expenditure--specific inclusions

376 - 155   Qualifying Australian production expenditure--specific exclusions

376 - 160   Qualifying Australian production expenditure--treatment of services embodied in goods

Qualifying Australian production expenditure--special rules for the location offset and the PDV offset

376 - 165   Qualifying Australian production expenditure--special rules for the location offset and the PDV offset

Qualifying Australian production expenditure--special rules for the producer offset

376 - 170   Qualifying Australian production expenditure--special rules for the producer offset

Expenditure generally--common rules

376 - 175   Expenditure to be worked out on an arm's length basis

376 - 180   Expenditure incurred by prior production companies

376 - 185   Expenditure to be worked out excluding GST