Document ID: chunk:federal_register_of_legislation:C2023A00029:clause:1_2:p12
Version: federal_register_of_legislation:C2023A00029
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 12/17)
Character Range: 32991–35843

for the issue of a certificate under subsection 378‑25(1) (completion certificate) in relation to the game; or
 (b) if all the company's qualifying Australian development expenditure on a digital game has been incurred in *porting the game—apply to the Arts Minister for the issue of a certificate under subsection 378‑25(3) (porting certificate) in relation to the game; or
 (c) if all the company's qualifying Australian development expenditure on a digital game or games has been incurred in an income year on the *ongoing development of the games in the income year—apply to the Arts Minister for the issue of a certificate under subsection 378‑25(5) (ongoing development certificate) in relation to the games for the income year.
 (2) The application must:
 (a) specify which certificate is sought; and
 (b) specify the company's *ABN; and
 (c) specify whether the company is an Australian resident or a foreign resident with a *permanent establishment in Australia; and
 (d) contain sufficient detail to enable the *Arts Minister to determine whether an item of expenditure incurred by the company is *qualifying Australian development expenditure on the game or on the games in the income year; and
 (e) be made in accordance with the rules made under section 378‑100 by the Arts Minister, so far as they relate to the requirements for applications.

378‑60  Notice of refusal to issue certificate
  If:
 (a) an application is made under subsection 378‑55(1) for the issue of a certificate; and
 (b) the *Arts Minister decides under section 378‑25 not to issue the certificate;
the Arts Minister must give the applicant written notice of the decision (including reasons for the decision).

378‑65  Issue of certificate
 (1) A certificate issued to a company under section 378‑25 must:
 (a) be in writing; and
 (b) specify the company's *ABN; and
 (c) specify the date of issue of the certificate; and
 (d) specify the total of the company's *qualifying Australian development expenditure on the relevant *digital game or games, as determined by the *Arts Minister under section 378‑30; and
 (e) if the certificate is issued under subsection 378‑25(1) (completion certificate) or (3) (porting certificate)—specify:
 (i) the name of the digital game to which the certificate relates; and
 (ii) the income year in which the digital game was *completed or *ported (as applicable); and
 (f) if the certificate is issued under subsection 378‑25(5) (ongoing development certificate)—specify:
 (i) the name of the digital game, or digital games, to which the certificate relates; and
 (ii) the income year for which the digital games tax offset is being sought.
 (2) The *Arts Minister must give the Commissioner notice of the issue of the certificate within 30 days after issuing the certificate.
 (3) The notice under subsection (2) must specify:
 (a)