Document ID: chunk:federal_register_of_legislation:F2023C01089:front:0:p1
Version: federal_register_of_legislation:F2023C01089
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PDV Offset Rules 2018
made under the

Income Tax Assessment Act 1997

Compilation No. 1

Compilation date: 9 November 2023

Includes amendments up to: F2023L01480

Registered: 8 December 2023

About this compilation

This compilation

This is a compilation of the PDV Offset Rules 2018 that shows the text of the law as amended and in force on 9 November 2023 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part 1—Preliminary
1 Name
3 Authority
4 Schedules
5 Objects of Rules
6 Interpretation
Part 2—Provisional certificates for PDV offset
7 Definition for Part 2
8 Application for provisional certificate
9 Form of application for provisional certificate
10 Delivery of application for provisional certificate
11 Board to consider application for provisional certificate
12 Board may request additional information from applicant
13 Refusal to issue provisional certificate
14 Notice of refusal to issue provisional certificate
15 Issue of provisional certificate
16 Content of provisional certificate
17 Effect of provisional certificate
Part 3—Certificates for PDV offset
18 Definition for Part 3
19 Form of application for certificate for the PDV offset
20 Delivery of application for certificate for the PDV offset
21 Board to consider application for certificate for the PDV offset
22 Board may request additional information from applicant
23 Board to advise Arts Minister
Part 4—Expenditure statements and foreign currency statements
24 Definition for Part 4
25 Expenditure statements for