Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p3
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 3/34)
Character Range: 5343699–5346455

to have been an Australian resident at any time when the outgoing company is taken to have been an Australian resident because of the operation of subsection (1); and
 (ii) to have had a *permanent establishment in Australia at any time when the outgoing company is taken to have had a permanent establishment in Australia because of the operation of subsection (1); and
 (iii) to have had an *ABN at any time when the outgoing company is taken to have had an ABN because of the operation of subsection (1); and
 (c) activities carried out by the outgoing company in relation to the film include activities that the outgoing company is taken to have carried out in relation to the film because of the operation of subsection (1); and
 (d) arrangements made by the outgoing company for the carrying out of activities in relation to the film include arrangements that the outgoing company is taken to have made because of the operation of subsection (1).
Example: If Uncle Carty Ltd starts out making a film and then Mr Grouble Ltd takes over the making of the film, Mr Grouble Ltd is taken to have incurred the expenditure that Uncle Carty Ltd incurred on the film. If Lousie Ltd subsequently takes over the making of the film from Mr Grouble Ltd, Lousie Ltd is taken to have incurred the expenditure that Mr Grouble Ltd incurred on the film (including the expenditure of Uncle Carty Ltd that is attributed to Mr Grouble Ltd).

376‑185  Expenditure to be worked out excluding GST
  In determining an amount of expenditure for the purpose of this Division, the expenditure is taken to exclude *GST.

Subdivision 376‑D—Certificates for films and other matters

Table of sections
376‑230 Production company may apply for certificate
376‑235 Notice of refusal to issue certificate
376‑240 Issue of certificate
376‑245 Revocation of certificate
376‑247 Delegation by Arts Minister
376‑250 Notice of decision or determination
376‑255 Review of decisions by the Administrative Review Tribunal
376‑260 Minister may make rules about the location offset and the PDV offset
376‑265 Film authority may make rules about the producer offset
376‑270 Amendment of assessments
376‑275 Review in relation to certain production levels

376‑230  Production company may apply for certificate
 (1) A company may apply to the *Arts Minister for the issue of a certificate to the company for a *film under section 376‑20 (certificate for the location offset) when all of the company's *qualifying Australian production expenditure for the film has been incurred.

Application for PDV offset certificate
 (2) Once all of a company's *qualifying Australian production expenditure on a *film, to the extent that it relates to *post, digital and visual effects production for the film,