Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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