Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 376.60

    The amount of the producer offset is:

  (a)   if the * film is a * feature film that was produced for commercial exhibition to the public in cinemas--40%; or

  (b)   otherwise--30%;

of the total of the company's * qualifying Australian production expenditure on the film (as determined by the * film authority under section   376 - 75).