Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6
Character Range: 5326773–5329825

6                               Certain financing expenditure
                                expenditure incurred in Australia prior to the end of the income year in which *completion of the *film occurs in respect of any of the following:
                                (a) insurance related to making the film;
                                (b) fees for audit services and legal services provided in Australia in relation to raising and servicing the financing of the film which are incurred by the company that makes, or is responsible for making, the film;
                                (c) fees for incorporation and liquidation of the company that makes or is responsible for making the film.

 (2) Legal costs are covered by item 1 of the table in subsection (1) only if they relate to:
 (a) writers' contracts; or
 (b) chain of title and other copyright issues.

376‑155  Qualifying Australian production expenditure—specific exclusions
  Despite sections 376‑145, 376‑150, 376‑165 and 376‑170, the following expenditure of a company is not qualifying Australian production expenditure of a company on a *film:
 (a) expenditure that is incurred when:
 (i) the company is a foreign resident; and
 (ii) the company does not have both a *permanent establishment in Australia and an *ABN;
 (b) expenditure in relation to:
 (i) remuneration and other benefits provided to an individual for the individual's services in relation to the *making of the film; or
 (ii) travel and other costs associated with the services an individual provides in relation to the making of the film;
  if the individual:
 (iii) is not a member of the cast; and
 (iv) enters Australia to work on the film for less than 2 consecutive calendar weeks;
 (c) expenditure prescribed by the regulations.

376‑160  Qualifying Australian production expenditure—treatment of services embodied in goods
  If:
 (a) a company incurs expenditure for the provision of what is essentially a service; and
 (b) the results of the service are provided to the company by being embodied in goods that are delivered to the company; and
 (c) the service that is embodied in the goods was predominantly performed outside Australia;
the service is not provided to the company in Australia merely because the goods are delivered to the company in Australia.
Note: Paragraph (b)—a document, for example, might set out legal or other professional advice or a computer disk might contain a program that has been made or data that has been compiled.

Qualifying Australian production expenditure—special rules for the location offset and the PDV offset

376‑165  Qualifying Australian production expenditure—special rules for the location offset and the PDV offset
 (1) For the purposes of the location offset and the PDV offset, the following expenditure of a company is also qualifying Australian production expenditure of the company on a *film:

Special Australian expenditure—location offset and PDV offset
Item                                                           Type of expenditure