Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 378.20

  (1)   A digital game is a game in electronic form that is capable of generating a display on:

  (a)   a portable electronic device; or

  (b)   a computer monitor, television screen, liquid crystal display or similar medium;

that allows for the playing of an interactive game.

  (2)   A component of a * digital game is taken to be a digital game if:

  (a)   a company that:

  (i)   is a foreign resident that does not have a * permanent establishment in Australia; and

  (ii)   owns or controls the rights to develop the digital game;

    engages another company (the Australian developer ) to develop the component of the digital game; and

  (b)   the Australian developer:

  (i)   is an Australian resident that has an * ABN, or is a foreign resident that has a * permanent establishment in Australia and an ABN; and

  (ii)   is primarily responsible for undertaking activities necessary for the development of the digital game in Australia.