Document ID: chunk:federal_register_of_legislation:C2004A00962:clause:1_4
Version: federal_register_of_legislation:C2004A00962
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 14345–15440

4                                                                    General business overheads                                                                                                                                                                                           *qualifying Australian production expenditure under item 3 in the table in subsection 376‑45(1)
                                                                     expenditure incurred to meet the general business overheads of the company that:
                                                                     (a) are not incurred in, or in relation to, the *making of the *film; and
                                                                     (b) are not reasonably attributable to:
                                                                     (i) the use of equipment or other facilities for; or
                                                                     (ii) activities undertaken in;
                                                                      the making of the film