Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 376.185

Expenditure to be worked out excluding GST

    In determining an amount of expenditure for the purpose of this Division, the expenditure is taken to exclude * GST.

Table of sections

376 - 230   Production company may apply for certificate

376 - 235   Notice of refusal to issue certificate

376 - 240   Issue of certificate

376 - 245   Revocation of certificate

376 - 247   Delegation by Arts Minister

376 - 250   Notice of decision or determination

376 - 255   Review of decisions by the Administrative Review Tribunal

376 - 260   Minister may make rules about the location offset and the PDV offset

376 - 265   Film authority may make rules about the producer offset

376 - 270   Amendment of assessments

376 - 275   Review in relation to certain production levels



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