Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 4/4)
Character Range: 5316401–5317652

expenditure—special qualifying Australian production expenditure
  Expenditure of a company is also production expenditure of the company on a *film if it is *qualifying Australian production expenditure of the company on the film under section 376‑150 or 376‑165.
Note: This means that the special qualifying Australian production expenditure in sections 376‑150 and 376‑165 is taken into account both in working out the total amount of the company's qualifying Australian production expenditure and in working out the total amount of all the company's production expenditure on the film.

376‑135  Production expenditure—specific exclusions
  Despite sections 376‑125 and 376‑130, the following expenditure of a company is not production expenditure of the company on a *film, except to the extent, if any, as mentioned in column 3 of the table:

Expenditure that does not count as production expenditure on a film
Item                                                                 This kind of expenditure by the company is not production expenditure ...                                                                                                                                            except to the extent to which the expenditure is ...