Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p10
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 10/19)
Character Range: 5280969–5283897

prescribed percentage of the company's total QAPE on the film; or
 (b) for a film with a production commencement day that is on or after 1 July 2025—either:
 (i) unless subparagraph (ii) applies—the lesser of $500,000 and 1% of the company's total QAPE on the film; or
 (ii) if regulations have been made for the purposes of subsection (7)—the lesser of the prescribed monetary amount and the prescribed percentage of the company's total QAPE on the film.

Prescribed amount and prescribed percentage
 (7) Subject to subsection (8), regulations made for the purposes of this subsection may prescribe:
 (a) a monetary amount (the prescribed monetary amount) not exceeding $750,000; and
 (b) a percentage (the prescribed percentage) not exceeding 1%.
 (8) If the regulations prescribe a monetary amount or a percentage, the regulations must prescribe both a monetary amount and a percentage.

Definitions
 (9) In this section:
eligible provider means an entity that either:
 (a) offers *tertiary courses; or
 (b) is an NVR registered training organisation (within the meaning of the National Vocational Education and Training Regulator Act 2011) that offers VET accredited courses (within the meaning of that Act);
provided that one or more of those courses include eligible training.
eligible training means training or education provided in Australia that contributes to the knowledge, skills or experience of an individual in relation to the *making of *films.
prescribed monetary amount: see paragraph (7)(a).
prescribed percentage: see paragraph (7)(b).
production commencement day, for a *film, means the day that the following commenced:
 (a) for a film that is predominantly a digital animation or other animation—the *making of the film;
 (b) otherwise—the principal photography for the film.
total QAPE, of a company on a *film, means the total of the company's *qualifying Australian production expenditure on the film (as determined by the *Arts Minister under section 376‑30).

376‑28  Minimum training expenditure exemption—permanent film infrastructure
 (1) A company is exempt under this section from the minimum training expenditure requirement (see subsection 376‑20(8) and section 376‑27) for a *film if:
 (a) the company has materially contributed to the establishment or upgrading of a piece of film infrastructure in Australia (whether or not the establishment or upgrading is complete); and
 (b) the film infrastructure is or will be, or the upgrades are or will be:
 (i) permanent; and
 (ii) reasonable in scale and cost, having regard to the scale and cost of the film; and
 (iii) reasonably located, having regard to the needs of the Australian screen industry; and
 (c) the establishment or upgrading of the film infrastructure occurs wholly or partly after the commencement of:
 (i) for a film that is predominantly a digital animation or other animation—the *making of the film; or
 (ii) otherwise—the