Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A company's qualifying Australian development expenditure on a * digital game is the company's * development expenditure on the game to the extent to which the expenditure:
(a) satisfies subsection (2); and
(b) is incurred for, or is reasonably attributable to, goods and services provided or acquired in Australia.
The relevance test
(2) An item of a company's * development expenditure on a * digital game:
(a) if the item of expenditure is substantially attributable to developing the game--satisfies this subsection in full; and
(b) if the item of expenditure is not substantially attributable to developing the game--satisfies this subsection to the extent that the expenditure is attributable to developing the game.
Expenditure that does not qualify
(3) For the purposes of a * digital game in respect of which a company applies for a certificate under subsection 378 - 25(1) (completion certificate), an item of the company's * development expenditure on the game is not qualifying Australian development expenditure to the extent it is incurred after the earliest of the following:
(a) the day on which the game is * completed;
(b) the day on which the company applies for the certificate;
(c) the day on which the game has been available to the general public for the purposes of conducting testing for one year.
(4) For the purposes of a * digital game in respect of which a company applies for a certificate under subsection 378 - 25(3) (porting certificate), an item of the company's * development expenditure on the game is not qualifying Australian development expenditure to the extent it is incurred after the earlier of the following:
(a) the day on which the game is * ported;
(b) the day on which the company applies for the certificate.
(5) You cannot count the same expenditure as * qualifying Australian development expenditure for the purposes of more than one certificate under section 378 - 25.
Example: Expenditure on porting a digital game that is claimed as qualifying Australian development expenditure for the purposes of a certificate under subsection 378 - 25(3) (porting certificate) cannot be claimed for the purposes of a certificate under subsection 378 - 25(5) (ongoing development certificate).