Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 376.130

Production expenditure--special qualifying Australian production expenditure

    Expenditure of a company is also production expenditure of the company on a * film if it is * qualifying Australian production expenditure of the company on the film under section   376 - 150 or 376 - 165.

Note:   This means that the special qualifying Australian production expenditure in sections   376 - 150 and 376 - 165 is taken into account both in working out the total amount of the company's qualifying Australian production expenditure and in working out the total amount of all the company's production expenditure on the film.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback