Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:10_1:p5
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 10 cl 1 (pt 5/13)
Character Range: 188103–190896

otherwise—all principal photography for the television series (other than a pilot episode, if any) takes place within a period of not longer than 12 months; and
 (c) if the film is a television series that is not covered by subparagraph (2)(b)(i) or (ii)—the amount worked out for the film under subsection (6) is at least $1 million.

 (4) To avoid doubt, and without limiting subparagraph (3)(a)(iii), a *film satisfies the requirement in that subparagraph if:
 (a) the sole or dominant purpose of the film is to depict actual events, people or situations; and
 (b) the film depicts those events, people or situations in a dramatic or entertaining way, with a heavy emphasis on dramatic impact or entertainment value.

Conditions relating to expenditure thresholds

 (5) The conditions in this subsection are that:
 (a) the total of the company's *qualifying Australian production expenditure on the *film (as determined by the *Arts Minister under section 376‑30) is at least $15 million; and
 (b) if the total of the company's qualifying Australian production expenditure on the film is less than $50 million:
 (i) the total of the company's qualifying Australian production expenditure on the film is at least 70% of the total of all the company's *production expenditure on the film; and
 (ii) the company either carried out, or made the *arrangements for the carrying out of, all the activities that were necessary for the *making of the film; and
 (c) if the total of the company's qualifying Australian production expenditure on the film is at least $50 million, the company either carried out, or made the arrangements for the carrying out of, all the activities in Australia that were necessary for the making of the film.

Note: The operation of subparagraph (b)(ii) and paragraph (c) is affected by paragraph 376‑180(1)(d) (which deals with the situation where one company takes over the making of a film from another company).

 (6) For the purposes of paragraph (3)(c), the amount for a *film is worked out by using the formula:
where:

duration of film in hours means the total length of the *film, measured in hours.

total QAPE means the total of the company's *qualifying Australian production expenditure on the *film (as determined by the *Arts Minister under section 376‑30).

376‑25  Company may nominate one individual whose remuneration is to be disregarded for the location offset

 (1) In its application for the certificate under section 376‑230, the company may nominate one individual as an individual to whom this section applies.

 (2) If the company nominates an individual under subsection (1), disregard the following for the purposes of this Division, to the extent that it relates to the location offset:
 (a) the remuneration and other benefits provided