Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 6/19)
Character Range: 5271020–5273623

credited to the company.
The claim referred to in paragraph (d) is irrevocable.
Note: The location offset is a refundable tax offset: see section 67‑23.
 (2) The company is not entitled to the location offset if:
 (a) the company or someone else claims a deduction in relation to a unit of industrial property that relates to copyright in the *film under former Division 10B of Part III of the Income Tax Assessment Act 1936; or
 (b) a final certificate for the film has been issued at any time under former Division 10BA of Part III of the Income Tax Assessment Act 1936 (whether or not the certificate is still in force); or
 (c) a certificate for the film has been issued at any time under section 376‑45 (certificate for the PDV offset) (whether or not the certificate is still in force); or
 (d) a certificate for the film has been issued at any time under section376‑65 (certificate for the producer offset) (whether or not the certificate is still in force).

376‑15  Amount of the location offset
  The amount of the location offset is 30% of the total of the company's *qualifying Australian production expenditure on the *film (as determined by the *Arts Minister under section 376‑30).

376‑20  Minister must issue certificate for a film for the location offset
 (1) The *Arts Minister must issue a certificate to a company for a *film in relation to the location offset if the Minister is satisfied that the conditions in subsections (2), (3), (5), (7) and (8) are met.
Note: The Minister may require the company to provide information to the Minister before issuing the certificate: see section 376‑32.

Type of film
 (2) The conditions in this subsection are that:
 (a) the *film was produced for:
 (i) exhibition to the public in cinemas or by way of television broadcasting (including broadcasting by way of the delivery of a television program by a broadcasting service within the meaning of the Broadcasting Services Act 1992); or
 (ii) distribution to the public as a video recording (whether on video tapes, digital video disks or otherwise); and
 (b) the film is:
 (i) a *feature film or a film of a like nature; or
 (ii) a mini‑series of television drama; or
 (iii) a television series that is not covered by subparagraph (i) or (ii); and
 (c) the film is not, or is not to a substantial extent:
 (i) if the film is covered by subparagraph (b)(i) or (ii)—a *documentary; or
 (ii) a film for exhibition as an advertising program or a commercial; or
 (iii) a film for exhibition as a discussion program, a quiz program, game show, a panel program, a variety program or a program of a