Document ID: chunk:federal_register_of_legislation:F2023L00992:clause:2_20
Version: federal_register_of_legislation:F2023L00992
Segment Type: clause
Provision Reference: sch 2 cl 20
Character Range: 22402–23250

20  Content of provisional certificate
 (1) A provisional certificate must state if the Board is satisfied that the conditions set out in sections 378-20 and 378‑25 of the Act would be met, or be likely to be met, if the digital game were completed in accordance with:
 (a) the information supplied in the application; and
 (b) the conditions (if any) specified by the Board in the provisional certificate.
 (2) A provisional certificate must also state that it:
 (a) does not entitle an applicant to claim a tax offset under Division 378 of the Act; and
 (b) does not prevent a decision by the Arts Minister to refuse to grant a certificate under Division 378 of the Act; and
 (c) is not a guarantee that the Arts Minister will issue a certificate to the applicant under section 378‑25 of the Act.

Part 4—Digital Games Tax Offset Advisory Board