Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p9
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 9/19)
Character Range: 5278397–5281200

film explores an idea or a theme; and
 (c) the extent to which the film has an overall narrative structure; and
 (d) any other relevant matters.

Exclusion of infotainment or lifestyle programs and magazine programs
 (2) However, a *film is not a documentary if it is:
 (a) an infotainment or lifestyle program (within the meaning of Schedule 6 to the Broadcasting Services Act 1992); or
 (b) a film that:
 (i) presents factual information; and
 (ii) has 2 or more discrete parts, each dealing with a different subject or a different aspect of the same subject; and
 (iii) does not contain an over‑arching narrative structure or thesis.

376‑27  Minimum training expenditure requirement
 (1) A company satisfies the minimum training expenditure requirement for a *film under this subsection if the company incurs expenditure (the training expenditure) that satisfies the conditions in subsections (2), (3) and (5).
 (2) The amount of the training expenditure must be at least the *minimum training expenditure amount for the *film.
 (3) Each part of the training expenditure must be:
 (a) expenditure that is both:
 (i) *qualifying Australian production expenditure of the company on the *film; and
 (ii) incurred for, or reasonably attributable to, eligible training that is provided to an individual that has worked on, or is working on, the *making of the film; or
 (b) expenditure that consists of payments made (for any purpose) to an eligible provider (other than an eligible provider that is an *associate of the company):
 (i) after the production commencement day for the film; and
 (ii) before either the making of the film ceases or the company's qualifying Australian production expenditure on the film ceases being incurred (whichever is earlier).
 (4) To avoid doubt, the expenditure referred to in paragraph (3)(b) need not be *qualifying Australian production expenditure of the company on the *film.
 (5) The amount of the training expenditure that is *qualifying Australian production expenditure of the company on the *film must be at least 50% of the *minimum training expenditure amount for the film.

Meaning of minimum training expenditure amount
 (6) The minimum training expenditure amount is:
 (a) for a *film with a production commencement day that is on or after 1 July 2024 but before 1 July 2025—either:
 (i) unless subparagraph (ii) applies—the lesser of $250,000 and 0.5% of the company's total QAPE on the film; or
 (ii) if regulations have been made for the purposes of subsection (7)—the lesser of the prescribed monetary amount and the prescribed percentage of the company's total QAPE on the film; or
 (b) for a film with a production commencement day that is on or after 1 July 2025—either:
 (i) unless subparagraph (ii) applies—the lesser of $500,000 and 1% of the