Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 2/4)
Character Range: 5310936–5314244

concept, the *film authority must have regard to the following:
 (a) the title of the series;
 (b) whether the series has substantially different characters, settings, production locations and individuals involved in the *making of the series than any other series;
 (c) any other matters that the film authority considers to be relevant.

376‑75  Film authority to determine a company's qualifying Australian production expenditure for the producer offset
 (1) If a company applies to the *film authority for the issue of a certificate to the company for a *film under section 376‑65 (certificate for the producer offset), the film authority must, as soon as practicable after receiving the application, determine in writing the total of the company's *qualifying Australian production expenditure on the film for the purposes of the producer offset.
 (2) In making a determination under subsection (1), the *film authority must have regard to the matters in Subdivision 376‑C.
 (3) The *film authority must give the company written notice of the determination.
 (4) A determination made under subsection (1) is not a legislative instrument.

Subdivision 376‑C—Production expenditure and qualifying Australian production expenditure

Table of sections

Production expenditure—common rules
376‑125 Production expenditure—general test
376‑130 Production expenditure—special qualifying Australian production expenditure
376‑135 Production expenditure—specific exclusions

Production expenditure—special rules for the location offset
376‑140 Production expenditure—special rules for the location offset

Qualifying Australian production expenditure—common rules
376‑145 Qualifying Australian production expenditure—general test
376‑150 Qualifying Australian production expenditure—specific inclusions
376‑155 Qualifying Australian production expenditure—specific exclusions
376‑160 Qualifying Australian production expenditure—treatment of services embodied in goods

Qualifying Australian production expenditure—special rules for the location offset and the PDV offset
376‑165 Qualifying Australian production expenditure—special rules for the location offset and the PDV offset

Qualifying Australian production expenditure—special rules for the producer offset
376‑170 Qualifying Australian production expenditure—special rules for the producer offset

Expenditure generally—common rules
376‑175 Expenditure to be worked out on an arm's length basis
376‑180 Expenditure incurred by prior production companies
376‑185 Expenditure to be worked out excluding GST

Production expenditure—common rules

376‑125  Production expenditure—general test
 (1) A company's production expenditure on a *film is expenditure that the company incurs to the extent to which it:
 (a) is incurred in, or in relation to, the *making of the film; or
 (b) is reasonably attributable to:
 (i) the use of equipment or other facilities for; or
 (ii) activities undertaken in;
  the making of the film.
 (2) The making of a *film means the doing of the things necessary for the production of the first copy of the film.
 (3) The making of a *film includes:
 (a) pre‑production activities in relation to the film; and
 (b) post‑production activities in relation to the film; and
 (c) any other activities undertaken to bring the film up