Document ID: chunk:federal_register_of_legislation:C2023A00029:clause:1_2:p11
Version: federal_register_of_legislation:C2023A00029
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 11/17)
Character Range: 30519–33248

resident at any time when the outgoing company is taken to have been an Australian resident because of the operation of subsection (1) or a previous operation of that subsection; and
 (ii) to have been a foreign resident at any time when the outgoing company was a foreign resident because of the operation of subsection (1) or a previous operation of that subsection; and
 (iii) to have had a *permanent establishment in Australia at any time when the outgoing company is taken to have had a permanent establishment in Australia because of the operation of subsection (1) or a previous operation of that subsection; and
 (iv) to have had an *ABN at any time when the outgoing company is taken to have had an ABN because of the operation of subsection (1) or a previous operation of that subsection; and
 (c) activities carried out by the outgoing company in relation to the digital game include activities that the outgoing company is taken to have carried out in relation to the digital game because of the operation of subsection (1) or a previous operation of that subsection.
Example: If Uncle Carty Ltd starts out developing a digital game and then Mr Grouble Ltd takes over the development of the digital game, Mr Grouble Ltd is taken to have incurred the expenditure that Uncle Carty Ltd incurred on the digital game. If Lousie Ltd subsequently takes over the development of the digital game from Mr Grouble Ltd, Lousie Ltd is taken to have incurred the expenditure that Mr Grouble Ltd incurred on the digital game (including the expenditure of Uncle Carty Ltd that is attributed to Mr Grouble Ltd).

378‑50  Expenditure to be worked out excluding GST
  In determining an amount of expenditure for the purpose of this Division, the expenditure is taken to exclude *GST.

Subdivision 378‑C—Certificates for digital games tax offset

Table of sections
378‑55 Single company or head company may apply for certificate
378‑60 Notice of refusal to issue certificate
378‑65 Issue of certificate
378‑70 Revocation of certificate
378‑75 Amendment of certificate
378‑80 Amendment of assessments

378‑55  Single company or head company may apply for certificate
 (1) A company or, if the company is a *member of a *consolidated group or a *MEC group, the *head company of the consolidated group or MEC group may:
 (a) if all the company's *qualifying Australian development expenditure on a *digital game has been incurred in *completing the game—apply to the *Arts Minister for the issue of a certificate under subsection 378‑25(1) (completion certificate) in relation to the game; or
 (b) if all the company's qualifying Australian development expenditure on a digital game has been incurred in *porting the game—apply to the Arts