Document ID: chunk:federal_register_of_legislation:C2004A00962:clause:1_6:p3
Version: federal_register_of_legislation:C2004A00962
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 3/6)
Character Range: 27064–29765

that the outgoing company is itself taken to have incurred on the film because of the operation of subsection (1); and
 (b) the outgoing company is taken:
 (i) to have been an Australian resident at any time when the outgoing company is taken to have been an Australian resident because of the operation of subsection (1); and
 (ii) to have had a *permanent establishment in Australia at any time when the outgoing company is taken to have had a permanent establishment in Australia because of the operation of subsection (1); and
 (iii) to have had an *ABN at any time when the outgoing company is taken to have had an ABN because of the operation of subsection (1); and
 (c) activities carried out by the outgoing company in relation to the film include activities that the outgoing company is taken to have carried out in relation to the film because of the operation of subsection (1); and
 (d) arrangements made by the outgoing company for the carrying out of activities in relation to the film include arrangements that the outgoing company is taken to have made because of the operation of subsection (1).

Note: If Company A starts out making a film and then Company B takes over the making of the film, Company B is taken to have incurred the expenditure that Company A incurred on the film. If Company C subsequently takes over the making of the film from Company B, Company C is taken to have incurred the expenditure that Company B incurred on the film (including the expenditure of Company A that is attributed to Company B).

Subdivision 376‑D—Certificates for films

Table of sections

376‑75 Production company may apply for certificate
376‑80 Refusal to issue certificate
376‑85 Issue of certificate
376‑90 Revocation of certificate
376‑95 Notice of decision
376‑100 Review of decisions by the Administrative Appeals Tribunal
376‑105 Minister may make rules

376‑75  Production company may apply for certificate

 (1) Once a *film is *completed, a company may apply to the *Arts Minister for the issue of a certificate to the company for the film under section 376‑15.

 (2) The application must be made in accordance with the rules determined by the *Arts Minister under section 376‑105 so far as they relate to the requirements for applications.

376‑80  Refusal to issue certificate

  If the *Arts Minister decides not to issue a certificate for a *film, the Minister must give the applicant written notice of the decision (including reasons for the decision).

376‑85  Issue of certificate

 (1) A certificate issued to a company under section 376‑15 must:
 (a) be in writing; and
 (b) specify the company's *ABN.

 (2) The *Arts Minister must give the Commissioner notice of