Document ID: chunk:federal_register_of_legislation:F2023L00992:schedule:1:p3
Version: federal_register_of_legislation:F2023L00992
Segment Type: schedule
Provision Reference: sch 1 (pt 3/4)
Character Range: 37944–40757

claimed as estimated qualifying Australian development expenditure for the digital game, specifying whether those subsidies are in relation to a program that is generally available to business or specific to the digital games sector.
3.3  An expenditure statement, including:
 (a) the applicant's estimated qualifying Australian development expenditure in Australian currency; and
 (b) a description of each budget item for the digital game;
                       (c) in relation to expenditure between related parties (refer Schedule 1, Item 1.10) the identification of all specific transactions showing that they have been appropriately accounted for when calculating the qualifying Australian development expenditure; and
 (d) details of the location/s in which each budget item for the digital game to be claimed as qualifying Australian development expenditure was incurred.
3.4  If applicable, a foreign currency statement, including:
 (a) each amount of the applicant's estimated qualifying Australian development expenditure that has been expended in a foreign currency, expressed in the relevant foreign currency; and
 (b) each amount of the applicant's estimated qualifying Australian development expenditure in paragraph (a) translated into and expressed in Australian currency using the applicable special translation rule in section 960-50(6) of the Act; and
 (c) the sum of each amount in paragraph (b), expressed in Australian currency.
3.5  Where the applicant has taken over the development of a digital game from another company (the outgoing company):
 (a) details of any qualifying Australian development expenditure claimed as a result of the applicant taking over development, for the purposes of section 378-45 of the Act; and
 (b) details of the outgoing company.
3.6  Where the applicant is a foreign resident for the purposes of the Act, supporting documentation to evidence that all relevant expenditure has been incurred through a permanent establishment, including:
 (a) the estimated total amount of the expenditure; and
 (b) the period or periods during which the expenditure was incurred; and
 (c) whether, during the whole or a part of a period mentioned in paragraph (b), the applicant did not have a permanent establishment in Australia or an ABN and the applicable days in the relevant period.

Part B—Documents to be attached to an application for a certificate
1.1  A declaration made in digital form by the applicant or an authorised representative, stating that:
 (a) the information contained in the application for the certificate; and
 (b) each document attached to the application;
is correct and true in every particular.
1.2  A declaration under clause 1.1 has the effect of a statement to a taxation officer for the purposes of the Taxation Administration Act 1953.