Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p8
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 8/34)
Character Range: 5356484–5359446

Minister may, by legislative instrument, make rules providing for the issue of provisional certificates in relation to the location offset or the PDV offset.

Rules about applications for certificates in relation to the location offset and the PDV offset
 (3) The *Arts Minister may, by legislative instrument, make rules specifying how applications for certificates (including provisional certificates) in relation to the location offset or the PDV offset are to be made, including:
 (a) the form in which applications are to be made; and
 (b) the information to be provided in applications; and
 (c) methods for verifying such information; and
 (d) procedures for providing, at the Minister's request, additional information in support of an application.
 (4) Rules under paragraph (3)(c) can include rules requiring reports by auditors or independent line producers.

376‑265  Film authority may make rules about the producer offset

Rules providing for provisional certificates in relation to the producer offset
 (1) The *film authority may, by legislative instrument, make rules providing for the issue of provisional certificates in relation to the producer offset.

Rules about applications for certificates in relation to the producer offset
 (2) The *film authority may, by legislative instrument, make rules specifying how applications for certificates (including provisional certificates) in relation to the producer offset are to be made, including:
 (a) the form in which applications are to be made; and
 (b) the information to be provided in applications; and
 (c) methods for verifying such information; and
 (d) procedures for providing, at the authority's request, additional information in support of an application.
 (3) Rules under paragraph (2)(c) can include rules requiring reports by auditors or independent line producers.

376‑270  Amendment of assessments
  Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment for the purposes of giving effect to this Division for an income year if:
 (a) a certificate issued to a company for a *film is revoked under section 376‑245 after the time the company lodged its *income tax return for an income year; and
 (b) the amendment is made at any time during the period of 4 years starting immediately after the revocation of the certificate.
Note: Section 170 of that Act specifies the periods within which assessments may be amended.

376‑275  Review in relation to certain production levels
  The Minister must, before the end of 12 months after the commencement of this Division, initiate a review of the effect of this Division in relation to levels of production by the Australian independent production sector compared to levels of production by Australian television broadcasters.

Division 378—Digital games (tax offset for Australian expenditure on digital games)

Table of Subdivisions
 Guide to Division 378
378‑A Tax offset for Australian