Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p8
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 8/19)
Character Range: 5275872–5278637

by the *Arts Minister under section 376‑30) is at least $20 million; and
 (c) the company either carried out, or made the arrangements for the carrying out of, all the activities in Australia that were necessary for the making of the film.
Note: The operation of paragraph (c) is affected by paragraph 376‑180(1)(d) (which deals with the situation where one company takes over the making of a film from another company).
 (6) For the purposes of paragraph (3)(c), the amount for a *film is worked out by using the formula:
where:
duration of film in hours means the total length of the *film, measured in hours.
total QAPE means the total of the company's *qualifying Australian production expenditure on the *film (as determined by the *Arts Minister under section 376‑30).

Use of resident entities for post, digital and visual effects production
 (7) The condition in this subsection is that:
 (a) the company has entered into a contract for the provision of some or all of the *post, digital and visual effects production for the *film with an entity that:
 (i) is an Australian resident; or
 (ii) is a foreign resident but does have a *permanent establishment in Australia and does have an *ABN; and
 (b) all or part of the post, digital and visual effects production (the contracted post, digital and visual effects production) to which that contract relates has, under the contract, been provided by the entity to the company; and
 (c) if the entity is a foreign resident—all or part of the contracted post, digital and visual effects production that has been provided by the entity to the company was provided at or through the entity's permanent establishment in Australia; and
 (d) all or part of the company's expenditure on the contracted post, digital and visual effects production is *qualifying Australian production expenditure of the company on the film.

Minimum training expenditure requirement
 (8) The condition in this subsection is that the company:
 (a) satisfies the minimum training expenditure requirement for the *film under subsection 376‑27(1); or
 (b) is exempt from that requirement for the film under:
 (i) section 376‑28 (the permanent film infrastructure exemption); or
 (ii) section 376‑29 (the training programs exemption).

376‑25  Meaning of documentary

Meaning of documentary
 (1) A *film is a documentary if the film is a creative treatment of actuality, having regard to:
 (a) the extent and purpose of any contrived situation featured in the film; and
 (b) the extent to which the film explores an idea or a theme; and
 (c) the extent to which the film has an overall narrative structure; and
 (d) any other relevant matters.

Exclusion of infotainment or lifestyle programs and magazine programs
 (2) However, a *film is