Document ID: chunk:federal_register_of_legislation:C2011A00147:clause:9_9c
Version: federal_register_of_legislation:C2011A00147
Segment Type: clause
Provision Reference: sch 9 cl 9C
Character Range: 52554–53409

9C  an amount that is relevant for the purposes of quantifying:                                                                                                                                                                                   the amount is to be translated to Australian currency at the exchange rate applicable at the time when expenditure is incurred on the film
    (a) the total of all of a company's *production expenditure on a *film; or
    (b) the total of the company's *qualifying Australian production expenditure on a film; or
    (c) the company's *total film expenditure on a film;
    to the extent to which the total of the company's qualifying Australian production expenditure on a film is less than $15 million and the amount is relevant for the purposes of calculating an amount of a *tax offset under section 376‑60