Taxation Ruling IT 2111A - Addendum - Income tax: taxation incentives for the Australian film industry

What this ruling is about: Insert after Preamble: 2. Legislative references Insert: Commissioner of Taxation 25 June 2008


Ruling: 1. Preamble: Insert after Preamble:




This Addendum amends Taxation Ruling No. IT 2111 | The investor tax incentive in Division 10BA of Part III of the Income Tax Assessment Act 1936 is being phased out in favour of incentives for producers of films. The change was made as part of the Tax Laws Amendment (2007 Measures No. 5) Act 2007 .


Related rulings: IT 2111
Legislative references: Insert: | Commissioner of Taxation 25 June 2008