Document ID: chunk:federal_register_of_legislation:F2023L00992:clause:2_4
Version: federal_register_of_legislation:F2023L00992
Segment Type: clause
Provision Reference: sch 2 cl 4
Character Range: 3840–6181

4  Definitions
Note: A number of expressions used in this instrument are defined in the Act, including the following:
               (a)      Arts Minister;
               (b)      Arts Secretary;
               (c)      digital game;
               (d)      digital games tax offset;
               (e)      head company;
               (f)       qualifying Australian development expenditure.
 (1) In this instrument:
Act means the Income Tax Assessment Act 1997.
Arts Department means the Department administered by the Arts Minister.
Board means the Digital Games Tax Offset Advisory Board established under section 21.
certificate means a completion certificate, a porting certificate, or an ongoing development certificate, issued by the Arts Minister under section 378-25 of the Act.
independent expert means a person who, in the Board's opinion:
 (a) has recent, relevant experience in development, business or financial management in the digital games sector; and
 (b) is independent of the applicant company or head company in relation to whom they are asked, under subsection 8(2) or 16(2) of this instrument, to provide a written report.
provisional certificate means a provisional certificate issued by the Board under section 16 of this instrument.
 (2) For the purposes of this instrument, if an applicant company (the incoming company) takes over the making of a digital game from another company (the outgoing company), any activities carried out, or arrangements made, by the outgoing company in relation to the digital game are taken to have been carried out or made by the incoming company in relation to the digital game.

Part 2—Certificates for digital games tax offset
Note:  Under section 378-90 of the Act, applications may be made to the review of the following decisions made by the Arts Minister by the Administrative Appeals Tribunal:
            (a)            a decision to refuse an application for a certificate, under section 378-25 of the Act;
            (b)           a determination of the total of a company's qualifying Australian development expenditure, under section 378-30 of the Act;
            (c)            a decision to revoke a certificate, under section 378-70 of the Act;
            (d)           a decision to amend or refuse to amend a certificate, under section 378-75 of the Act.