Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p22
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 22/34)
Character Range: 5392540–5395274

or was entitled to the offset to a lesser amount: see section 378‑80.
 (4) Subsection (3) does not apply for the purposes of:
 (a) the operation of this section or section 378‑85; or
 (b) a review by a court or the *ART of the decision to revoke the certificate.

378‑75  Amendment of certificate
 (1) The *Arts Minister may amend a certificate issued under section 378‑25 at any time during the period of 4 years starting immediately after the certificate is issued if:
 (a) the company to whom the certificate is issued requests, in writing, an amendment to the certificate; or
 (b) the Arts Minister decides to amend the certificate on the Arts Minister's own initiative.
 (2) In deciding whether to amend a certificate under subsection (1), the *Arts Minister:
 (a) must have regard to the matters prescribed by the regulations; and
 (b) may have regard to any other matter that the Arts Minister considers relevant.
 (3) If the *Arts Minister amends a certificate under subsection (1), the Arts Minister must, within 30 days after the date of amendment, give written notice of the amendment (including reasons for the decision) to:
 (a) the company to whom the certificate was issued; and
 (b) the Commissioner.
 (4) If the *Arts Minister refuses to amend a certificate upon a request by a company under paragraph (1)(a), the Arts Minister must give the company written notice of the decision (including reasons for the decision).

378‑80  Amendment of assessments
  Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment given to a company for the purposes of giving effect to this Division for an income year if:
 (a) after the Commissioner gave notice of the assessment to the company, a certificate issued under section 378‑25 of this Act to the company is either:
 (i) amended under section 378‑75 of this Act; or
 (ii) revoked under section 378‑70 of this Act; and
 (b) the amendment of the assessment is made at any time during the period of 4 years starting immediately after the amendment or revocation of the certificate.
Note: Section 170 of the Income Tax Assessment Act 1936 specifies the periods within which assessments may be amended.

Subdivision 378‑D—Review and other matters

Table of sections
378‑85 Notice of decision or determination
378‑90 Review of decisions by the Administrative Review Tribunal
378‑95 Copy of digital game to be made available to the National Film and Sound Archive of Australia
378‑100 Arts Minister may make rules about the digital games tax offset
378‑105 Arts Minister may make rules establishing a Digital Games Tax Offset Advisory Board
378‑110 Delegation by Arts Minister
378‑115 Review of operation of this Division

378‑85  Notice of