Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p24
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 24/34)
Character Range: 5397481–5400311

*Arts Minister may, by legislative instrument, make rules:
 (a) specifying how applications for certificates in relation to the digital games tax offset are to be made, including:
 (i) the form in which applications are to be made; and
 (ii) the information to be provided in applications; and
 (iii) methods for verifying such information; and
 (iv) procedures for providing, at the Arts Minister's request, additional information in support of an application; and
 (b) specifying the form and contents of certificates in relation to the digital games tax offset; and
 (c) specifying how amendments of certificates in relation to the digital games tax offset are to be made, including:
 (i) the form in which the request for an amendment may be made; and
 (ii) circumstances in which an amendment may be requested, or made on the Arts Minister's own initiative; and
 (iii) the information to be provided in a request for an amendment; and
 (iv) methods for verifying such information; and
 (v) procedures for providing, at the Arts Minister's request, additional information in support of a request for an amendment; and
 (d) providing for provisional certificates (including in relation to a matter referred to in paragraph (a), (b) or (c)).

378‑105  Arts Minister may make rules establishing a Digital Games Tax Offset Advisory Board
  The *Arts Minister may, by legislative instrument, make rules:
 (a) establishing a Digital Games Tax Offset Advisory Board to:
 (i) consider applications under subsection 378‑55(1) for certificates under section 378‑25; and
 (ii) advise the Arts Minister on whether to issue certificates under section 378‑25; and
 (iii) perform other functions in relation to the operation of this Division (including the operation of rules made under section 378‑100) as are specified in rules made under this section; and
 (b) specifying the membership of the Board and the terms and conditions of appointment to the Board; and
 (c) specifying procedures to be followed by the Board in performing its functions.

378‑110  Delegation by Arts Minister
 (1) The *Arts Minister may, in writing, delegate all or any of the Arts Minister's powers under this Division, other than under section 378‑100 or section 378‑105, to:
 (a) the *Arts Secretary; or
 (b) an SES employee, or acting SES employee, in the Department administered by the Arts Minister.
 (2) In exercising powers under a delegation, the delegate must comply with any directions of the *Arts Minister.

378‑115  Review of operation of this Division
 (1) The *Arts Minister must cause a review of the operation of this Division to be undertaken as soon as possible after the end of 5 years after the commencement of this Division.
 (2) The review must include:
 (a) the effectiveness of this Division in supporting the growth of the digital games