Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p14
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 14/34)
Character Range: 5371476–5374407

gambling service (within the meaning of the Interactive Gambling Act 2001), or is substantially comprised of gambling or gambling‑like practices;
 (ii) a game that contains material likely to lead to the game being refused classification under the Classification (Publications, Films and Computer Games) Act 1995;
 (iii) a game that is primarily developed for industrial, corporate or institutional purposes;
 (iv) a game that is primarily developed to advertise or promote a product, entity or service.
Example 1: A slot machine simulator game would fail to satisfy the condition that the digital game must not be a gambling service or substantially comprise of gambling or gambling‑like practices, even if the game did not involve any real money or money equivalent. However, an adventure game in which a player may advance to a higher level by winning a game of poker could still meet this condition.
Example 2: An interactive corporate training program would fail to satisfy the condition that the digital game must not be primarily developed for corporate purposes.

378‑30  Arts Minister to determine a company's qualifying Australian development expenditure for the digital games tax offset
 (1) The *Arts Minister must, as soon as practicable after deciding to issue a certificate under section 378‑25 to a company, determine for the purposes of the digital games tax offset:
 (a) if the certificate is to be issued under subsection 378‑25(1) (completion certificate) to the company for an income year in relation to a *digital game—the total of the company's *qualifying Australian development expenditure on the game incurred in *completing the game, whether incurred in that income year or in an earlier income year; or
 (b) if the certificate is to be issued under subsection 378‑25(3) (porting certificate) to the company for an income year in relation to a digital game—the total of the company's qualifying Australian development expenditure on the game incurred in *porting the game, whether incurred in that income year or in an earlier income year; or
 (c) if the certificate is to be issued under subsection 378‑25(5) (ongoing development certificate) to the company for an income year in relation to one or more digital games—the total of the company's qualifying Australian development expenditure on the games incurred in the income year on the *ongoing development of the games in the income year.
 (2) The determination must be in writing, but is not a legislative instrument.
 (3) In making the determination, the *Arts Minister must have regard to the matters in Subdivision 378‑B.
 (4) The *Arts Minister must give the company written notice of the determination (including reasons for the determination).

Subdivision 378‑B—Qualifying Australian development expenditure

Table of sections
378‑35 Development expenditure
378‑40 Qualifying Australian development expenditure
378‑45 Expenditure incurred by