Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:10_9b
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 10 cl 9B
Character Range: 261563–262306

9B  an amount that is relevant for the purposes of quantifying:                                                                                      the amount is to be translated to Australian currency at the average of the exchange rates applicable from time to time during the period that qualifying Australian production 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 amount is relevant for the purposes of calculating an amount of a *tax offset under section 376‑15, 376‑40 or 376‑60