Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p27
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 27/79)
Character Range: 4903195–4906467

376‑275 Review in relation to certain production levels
Division 378—Digital games (tax offset for Australian expenditure on digital games)
Guide to Division 378
378‑1 What this Division is about
Subdivision 378‑A—Tax offset for Australian expenditure in developing digital games
378‑10 Company entitled to refundable tax offset for Australian expenditure incurred in developing digital games
378‑15 Amount of digital games tax offset
378‑20 Meaning of digital game
378‑25 Arts Minister must issue certificate for the digital games tax offset
378‑30 Arts Minister to determine a company's qualifying Australian development expenditure for the digital games tax offset
Subdivision 378‑B—Qualifying Australian development expenditure
378‑35 Development expenditure
378‑40 Qualifying Australian development expenditure
378‑45 Expenditure incurred by prior companies in completing or porting a digital game
378‑50 Expenditure to be worked out excluding GST
Subdivision 378‑C—Certificates for digital games tax offset
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
Subdivision 378‑D—Review and other matters
378‑85 Notice of decision or determination
378‑90 Review of decisions by the Administrative Review Tribunal
378‑95 Copy of digital game to be made available to the National Film and Sound Archive of Australia
378‑100 Arts Minister may make rules about the digital games tax offset
378‑105 Arts Minister may make rules establishing a Digital Games Tax Offset Advisory Board
378‑110 Delegation by Arts Minister
378‑115 Review of operation of this Division
Division 380—National Rental Affordability Scheme
Guide to Division 380
380‑1 What this Division is about
Subdivision 380‑A—National Rental Affordability Scheme Tax Offset
NRAS certificates issued to individuals, corporate tax entities and superannuation funds
380‑5 Claims by individuals, corporate tax entities and superannuation funds
NRAS certificates issued to NRAS approved participants
380‑10 Members of NRAS consortiums—individuals, corporate tax entities and superannuation funds
380‑11 Elections by NRAS approved participants
380‑12 Elections by NRAS approved participants—tax offsets
380‑13 Elections by NRAS approved participants—special rule for partnerships and trustees
380‑14 Members of NRAS consortiums—partnerships and trustees
NRAS certificates issued to partnerships and trustees
380‑15 Entities to whom NRAS rent flows indirectly
380‑16 Elections by NRAS approved participants that are partnerships or trustees
380‑17 Elections by NRAS approved participants that are partnerships or trustees—tax offsets
380‑18 Elections by NRAS approved participants that are partnerships or trustees—special rule for partnerships and trustees
380‑20 Trustee of a trust that does not have net income for an income year
380‑25 When NRAS rent flows indirectly to or through an entity
380‑30 Share of NRAS rent
Miscellaneous
380‑32 Amended certificates
Subdivision 380‑B—Payments made in relation to the National Rental Affordability Scheme etc.
380‑35 Payments made and non‑cash benefits provided in relation to the National