Document ID: chunk:federal_register_of_legislation:F2023L00992:clause:2_11
Version: federal_register_of_legislation:F2023L00992
Segment Type: clause
Provision Reference: sch 2 cl 11
Character Range: 12552–14925

11  Amendment of certificate
Note: In accordance with this section and with section 378-75 of the Act, if a certificate has been issued to an applicant under section 378-25 of the Act, the applicant may request, within four years of the certificate being issued, that the certificate be amended. The Arts Minister may also, subject to section 378-75 of the Act, amend the certificate on their own initiative.
       (1)    To request an amendment to a certificate issued to an applicant under section 378-25 of the Act, the applicant must:
          (a)    submit their request electronically to the Arts Minister, in the form notified on the Arts Department's website; and
          (b)    include in their request the following information:
                (i)     the aspects of the certificate to be amended;
                (ii)               the reason for requesting the amendment; and
                (iii)             full and complete supporting documentation relevant to the amendment request.
       (2)    If the Arts Minister receives a request under subsection (1), the Arts Minister may:
          (a)    request further information from the applicant; or
          (b)    make a decision under section 378-75 of the Act to:
                (i)                  amend the certificate; or
                (ii)               not amend the certificate.
       (3)    The Arts Minister may ask the Board to advise about the amendment of an applicant's certificate.
       (4)    If the Arts Minister has asked the Board to advise about the amendment of an applicant's certificate, the Board must advise the Arts Minister, in writing:
          (a)    whether the Board considers that the Arts Minister should or should not amend the certificate; and
          (b)    on any other matter on which the Arts Minister has asked the Board to advise.

Part 3—Provisional certificates for digital games tax offset
Note:  A provisional certificate for the digital games tax offset:
               (a)     does not entitle an applicant to claim a tax offset under Division 378 of the Act;
               (b)     does not prevent a decision by the Arts Minister to refuse to grant a certificate under Division 378 of the Act; and
               (c)     is not a guarantee that the Arts Minister will issue a certificate to the applicant under section 378-25 of the Act.