Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p26
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 26/79)
Character Range: 4899917–4903481

the location offset
376‑25 Meaning of documentary
376‑27 Minimum training expenditure requirement
376‑28 Minimum training expenditure exemption—permanent film infrastructure
376‑29 Minimum training expenditure exemption—training programs
376‑30 Minister to determine a company's qualifying Australian production expenditure for the location offset
376‑32 Minister may require information
Refundable tax offset for post, digital and visual effects production for a film (PDV offset)
376‑35 Film production company entitled to refundable tax offset for post, digital and visual effects production for a film (PDV offset)
376‑40 Amount of the PDV offset
376‑45 Minister must issue certificate for a film for the PDV offset
376‑50 Minister to determine a company's qualifying Australian production expenditure for the PDV offset
Refundable tax offset for Australian expenditure in making an Australian film (producer offset)
376‑55 Film production company entitled to refundable tax offset for Australian expenditure in making an Australian film (producer offset)
376‑60 Amount of the producer offset
376‑65 Film authority must issue certificate for an Australian film for the producer offset
376‑70 Determination of content of film
376‑75 Film authority to determine a company's qualifying Australian production expenditure for the producer offset
Subdivision 376‑C—Production expenditure and qualifying Australian production expenditure
Production expenditure—common rules
376‑125 Production expenditure—general test
376‑130 Production expenditure—special qualifying Australian production expenditure
376‑135 Production expenditure—specific exclusions
Production expenditure—special rules for the location offset
376‑140 Production expenditure—special rules for the location offset
Qualifying Australian production expenditure—common rules
376‑145 Qualifying Australian production expenditure—general test
376‑150 Qualifying Australian production expenditure—specific inclusions
376‑155 Qualifying Australian production expenditure—specific exclusions
376‑160 Qualifying Australian production expenditure—treatment of services embodied in goods
Qualifying Australian production expenditure—special rules for the location offset and the PDV offset
376‑165 Qualifying Australian production expenditure—special rules for the location offset and the PDV offset
Qualifying Australian production expenditure—special rules for the producer offset
376‑170 Qualifying Australian production expenditure—special rules for the producer offset
Expenditure generally—common rules
376‑175 Expenditure to be worked out on an arm's length basis
376‑180 Expenditure incurred by prior production companies
376‑185 Expenditure to be worked out excluding GST
Subdivision 376‑D—Certificates for films and other matters
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
376‑247 Delegation by Arts Minister
376‑250 Notice of decision or determination
376‑255 Review of decisions by the Administrative Review 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
376‑275 Review in relation to certain production levels
Division 378—Digital games (tax offset for Australian expenditure on digital games)
Guide to Division 378
378‑1 What this Division is about
Subdivision 378‑A—Tax offset for Australian expenditure in developing digital games
378‑10