Document ID: chunk:federal_register_of_legislation:F2023C01089:reg:8
Version: federal_register_of_legislation:F2023C01089
Segment Type: reg
Provision Reference: reg 8
Character Range: 7365–7968

8  Application for provisional certificate
  A company may apply to the Board for a provisional certificate for the PDV offset if:
 (a) the company:
 (i) is an Australia resident; or
 (ii) is a foreign resident who intends to establish a permanent establishment in Australia; or
 (iii) is a foreign resident that has a permanent establishment in Australia and has an ABN; and
 (b) the company is the company that is carrying out, or is making the arrangements for the carrying out of, all the activities in Australia that are necessary for the post, digital and visual effects production for the film.