Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 5/19)
Character Range: 5268271–5271252

of assessments following the revocation of a certificate for a film.

Subdivision 376‑B—Tax offsets for Australian expenditure in making a film

Table of sections

Refundable tax offset for Australian expenditure in making a film (location offset)
376‑10 Film production company entitled to refundable tax offset for Australian expenditure in making a film (location offset)
376‑15 Amount of the location offset
376‑20 Minister must issue certificate for a film for the location offset
376‑25 Meaning of documentary
376‑27 Minimum training expenditure requirement
376‑28 Minimum training expenditure exemption—permanent film infrastructure
376‑29 Minimum training expenditure exemption—training programs
376‑30 Minister to determine a company's qualifying Australian production expenditure for the location offset
376‑32 Minister may require information

Refundable tax offset for post, digital and visual effects production for a film (PDV offset)
376‑35 Film production company entitled to refundable tax offset for post, digital and visual effects production for a film (PDV offset)
376‑40 Amount of the PDV offset
376‑45 Minister must issue certificate for a film for the PDV offset
376‑50 Minister to determine a company's qualifying Australian production expenditure for the PDV offset

Refundable tax offset for Australian expenditure in making an Australian film (producer offset)
376‑55 Film production company entitled to refundable tax offset for Australian expenditure in making an Australian film (producer offset)
376‑60 Amount of the producer offset
376‑65 Film authority must issue certificate for an Australian film for the producer offset
376‑70 Determination of content of film
376‑75 Film authority to determine a company's qualifying Australian production expenditure for the producer offset

Refundable tax offset for Australian expenditure in making a film (location offset)

376‑10  Film production company entitled to refundable tax offset for Australian expenditure in making a film (location offset)
 (1) A company is entitled to a *tax offset under this section (the location offset) for an income year in respect of a *film if:
 (b) the company's *qualifying Australian production expenditure on the film ceased being incurred in the income year; and
 (c) the Arts Minister has issued a certificate to the company for the film under section 376‑20 (certificate for the location offset); and
 (d) the company claims the offset in its *income tax return for the income year; and
 (e) the company:
 (i) is an Australian resident; or
 (ii) is a foreign resident but does have a *permanent establishment in Australia and does have an *ABN;
  when the company lodges the income tax return and when the tax offset is due to be credited to the company.
The claim referred to in paragraph (d) is irrevocable.
Note: The location offset is a refundable tax offset: see section 67‑23.
 (2) The company is not entitled to the location offset if:
 (a) the company or