Document ID: chunk:federal_register_of_legislation:C2025C00029:section:1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 1
Character Range: 5334158–5335612

1                                               Australian business overheads
                                                general business overheads of the company that:
                                                (a) are not incurred in, or in relation to, the *making of the *film; and
                                                (b) are not reasonably attributable to:
                                                (i) the use of equipment or other facilities for; or
                                                (ii) activities undertaken in;
                                                 the making of the film;
                                                to the extent to which they:
                                                (c) are incurred for, or are reasonably attributable to:
                                                (i) goods and services provided in Australia; or
                                                (ii) the use of land located in Australia; or
                                                (iii) the use of goods that are located in Australia at the time they are used in the making of the film; and
                                                (d) represent a reasonable apportionment of those overheads between the making of the film and the other activities undertaken by the company
                                                This item has effect subject to subsection (3).