Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:10_11
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 10 cl 11
Character Range: 224594–226366

11                                                                   Regulations
                                                                     expenditure specified in regulations

Production expenditure—special rules for the location offset

376‑140  Production expenditure—special rules for the location offset

  Despite sections 376‑125 and 376‑130, the expenditure of a company is not production expenditure of the company on a *film in relation to the location offset if:
 (a) the film is a television series that is not a *feature film or a mini‑series of television drama; and
 (b) the expenditure is reasonably attributable to the production of a pilot episode to the television series; and
 (c) the expenditure, apart from this subsection, would be production expenditure that was not *qualifying Australian production expenditure.

Note: The total amount of all production expenditure is relevant to the test in paragraph 376‑20(5)(b).

Qualifying Australian production expenditure—common rules

376‑145  Qualifying Australian production expenditure—general test

  A company's qualifying Australian production expenditure on a *film is the company's *production expenditure on the film to the extent to which it is incurred for, or is reasonably attributable to:
 (a) goods and services provided in Australia; or
 (b) the use of land located in Australia; or
 (c) the use of goods that are located in Australia at the time they are used in the *making of the film.

376‑150  Qualifying Australian production expenditure—specific inclusions

 (1) The following expenditure of a company is also qualifying Australian production expenditure of the company on a *film:

Special Australian expenditure
Item                            Type of expenditure