Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:10_4:p3
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 10 cl 4 (pt 3/8)
Character Range: 242382–245203

subsection (1); and
 (c) activities carried out by the outgoing company in relation to the film include activities that the outgoing company is taken to have carried out in relation to the film because of the operation of subsection (1); and
 (d) arrangements made by the outgoing company for the carrying out of activities in relation to the film include arrangements that the outgoing company is taken to have made because of the operation of subsection (1).

Example: If Uncle Carty Ltd starts out making a film and then Mr Grouble Ltd takes over the making of the film, Mr Grouble Ltd is taken to have incurred the expenditure that Uncle Carty Ltd incurred on the film. If Lousie Ltd subsequently takes over the making of the film from Mr Grouble Ltd, Lousie Ltd is taken to have incurred the expenditure that Mr Grouble Ltd incurred on the film (including the expenditure of Uncle Carty Ltd that is attributed to Mr Grouble Ltd).

Subdivision 376‑D—Certificates for films and other matters

Table of sections

376‑230 Production company may apply for certificate
376‑235 Notice of refusal to issue certificate
376‑240 Issue of certificate
376‑245 Revocation of certificate
376‑250 Notice of decision or determination
376‑255 Review of decisions by the Administrative Appeals Tribunal
376‑260 Minister may make rules about the location offset and the PDV offset
376‑265 Film authority may make rules about the producer offset
376‑270 Amendment of assessments

376‑230  Production company may apply for certificate

Application for location offset certificate

 (1) A company may apply to the *Arts Minister for the issue of a certificate to the company for a *film under section 376‑20 (certificate for the location offset):
 (a) if the total of the company's *qualifying Australian production expenditure on the film (as determined by the *Arts Minister under section 376‑30) is less than $50 million—when all of the company's *production expenditure has been incurred; and
 (b) if 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 $50 million—when all of the company's qualifying Australian production expenditure has been incurred.

Application for PDV offset certificate

 (2) Once all of a company's *qualifying Australian production expenditure on a *film, to the extent that it relates to *post, digital and visual effects production for the film, has been incurred, the company may apply to the *Arts Minister for the issue of a certificate to the company for the film under section 376‑45 (certificate for the PDV offset).

Application for producer offset certificate

 (3) Once a *film is *completed, a company may apply to the *film authority for the issue of a certificate to the company for the