Document ID: chunk:federal_register_of_legislation:F2023C01089:schedule:2:p2
Version: federal_register_of_legislation:F2023C01089
Segment Type: schedule
Provision Reference: sch 2 (pt 2/4)
Character Range: 40655–43334

claimed under former Division 10B of Part III of the Income Tax Assessment Act 1936 in relation to a unit of industrial property that relates to copyright in the film.
2.10  Whether a provisional certificate, or a final certificate, has been issued at any time under former Division 10BA of Part III of the Income Tax Assessment Act 1936 in relation to the film (whether or not the certificate is still in force).
2.11  Whether a deduction has been claimed under former Division 10BA of Part III of the Income Tax Assessment Act 1936 in relation to the film.
2.12  Whether:
 (a) the applicant, or another person, has applied for:
 (i) a certificate for the location offset for the film under subsection 376‑230(1) of the Act; or
 (ii) a certificate for the producer offset for the film under subsection 376‑230(3) of the Act; or
 (b) a certificate for the film has been issued at any time under section 376‑20 of the Act (a certificate for the location offset) or under section 376‑65 of the Act (a certificate for the producer offset) (whether or not the certificate is still in force).
2.13  Whether the applicant incurred expenditure on post, digital and visual effects production for the film as a foreign resident.
2.14  For any expenditure described in clause 2.13:
 (a) the estimated total amount of the expenditure; and
 (b) the period or periods during which the expenditure was incurred; and
 (c) whether, during the whole or a part of a period mentioned in paragraph (b), the applicant did not have a permanent establishment in Australia or an ABN.

Division 3—Other information
3.1  For any provider of goods or services that are used in the making of the film who is:
 (a) an associate of the applicant; or
 (b) an associate of a company that is an associate of the applicant;
the details of the provider.
3.2  Details of any company that is an outgoing company.

Part B—Documents to be attached to an application for a certificate
1.1  A declaration made in digital form by the applicant or authorised representative, stating that:
 (a) the information contained in the application for the certificate; and
 (b) each document attached to the application;
is correct and true in every particular.
1.2  A declaration under clause 1.1 has the effect of a statement to a taxation officer for the purposes of the Taxation Administration Act 1953.
1.3  Evidence, if it is available, that:
 (a) for an applicant that is an Australian resident—the applicant is an Australian resident; or
 (b) for an applicant that is not an Australian resident—the applicant has:
 (i) a permanent establishment in Australia; and
 (ii) an ABN.
1.4  Any agreement relating to:
         (a)