Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p14
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 14/19)
Character Range: 5291340–5293929

offset) (whether or not the certificate is still in force).

376‑40  Amount of the PDV offset
  The amount of the PDV offset is 30% of the total of the company's *qualifying Australian production expenditure (as determined by the *Arts Minister under section 376‑50) on a *film, to the extent that it relates to *post, digital and visual effects production for the film.

376‑45  Minister must issue certificate for a film for the PDV offset
 (1) The *Arts Minister must issue a certificate to a company for the *post, digital and visual effects production for a *film in relation to the PDV offset if the Minister is satisfied that the conditions in subsections (2), (3) and (5) are met.

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 like nature; or
 (iv) a film of a public event; or
 (v) if the film is covered by subparagraph (b)(i) or (ii)—a film forming part of a drama program series that is, or is intended to be, of a continuing nature; or
 (vi) a training film; or
 (vii) a computer game (within the meaning of the Classification (Publications, Films and Computer Games) Act 1995).

Television series
 (3) The condition in this subsection is that, if the *film is a television series that is not covered by subparagraph (2)(b)(i) or (ii), it is made up of 2 or more episodes that:
 (a) are produced wholly or principally for exhibition to the public on television under a single title; and
 (b) contain a common theme or themes; and
 (c) contain dramatic elements that form a narrative structure; and
 (d) are produced wholly or principally for exhibition together, for a national market or national markets.
Note: A documentary can be a