Document ID: chunk:federal_register_of_legislation:C2004A00962:clause:1_11
Version: federal_register_of_legislation:C2004A00962
Segment Type: clause
Provision Reference: sch 1 cl 11
Character Range: 18209–19198

11                                                                   Regulations
                                                                     expenditure specified in regulations

Qualifying Australian production expenditure

376‑40  Qualifying Australian production expenditure—general test

  A company's qualifying Australian production expenditure on a *film is the company's *production expenditure on the film to the extent to which it is incurred for, or is reasonably attributable to:
 (a) goods and services provided in Australia; or
 (b) the use of land located in Australia; or
 (c) the use of goods that are located in Australia at the time they are used in the *making of the film.

376‑45  Qualifying Australian production expenditure—specific inclusions

 (1) The following expenditure of a company is also qualifying Australian production expenditure of the company on a *film:

Special Australian expenditure
Item                            Type of expenditure