Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p17
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 17/19)
Character Range: 5298552–5301308

for the location offset) (whether or not the certificate is still in force); or
 (d) a certificate for the film has been issued at any time under section 376‑45 (certificate for the PDV offset) (whether or not the certificate is still in force); or
 (f) production assistance (other than *development assistance) for the film has been received by the company or anyone else before 1 July 2007 from any of the following bodies:
 (i) the Film Finance Corporation Australia Limited;
 (ii) Film Australia Limited;
 (iii) the Australian Film Commission;
 (iv) the Australian Film, Television and Radio School; or
 (g) the *film authority's Producer Equity Program has provided financial assistance to the company or anyone else for the making of the film.
 (5) Development assistance for a *film means financial assistance provided to assist with meeting the development costs for the film, and includes assistance to the extent to which it is provided in relation to any of the following:
 (a) location surveys and other activities undertaken to assess locations for possible use in the film;
 (b) storyboarding for the film;
 (c) scriptwriting for the film;
 (d) research for the film;
 (e) casting actors for the film;
 (f) developing a budget for the film;
 (g) developing a shooting schedule for the film.

376‑60  Amount of the producer offset
  The amount of the producer offset is:
 (a) if the *film is a *feature film that was produced for commercial exhibition to the public in cinemas—40%; or
 (b) otherwise—30%;
of the total of the company's *qualifying Australian production expenditure on the film (as determined by the *film authority under section 376‑75).

376‑65  Film authority must issue certificate for an Australian film for the producer offset
 (1) The *film authority must issue a certificate to a company for a *film in relation to the producer offset if the film authority is satisfied that:
 (a) 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
 (b) the conditions in subsections (2) to (6) are met.
Note: The operation of paragraph (a) 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).

Type of film
 (2) The conditions in this subsection are that:
 (a) the *film:
 (i) has a significant Australian content (see section 376‑70); or
 (ii) has been made under an *arrangement entered into between the Commonwealth or an authority of the Commonwealth and a foreign country or an authority of the foreign country; and
 (b) the film was produced for:
 (i) exhibition to the public in cinemas or by way of television broadcasting (including