Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p12
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 12/34)
Character Range: 5366671–5369301

game if:
 (a) the game is *completed in the income year; and
 (b) the company has made an application for a completion certificate in relation to the game; and
 (c) the total of the company's *qualifying Australian development expenditure on the game incurred in completing the game is at least $500,000; and
 (d) the Arts Minister is satisfied that the conditions in subsection (7) (about the type of game) are met for the game; and
 (e) the Arts Minister is satisfied that the company:
 (i) has developed the game as an original game; and
 (ii) is primarily responsible for undertaking activities necessary for the development of the game in Australia.
Note: The operation of paragraph (e) is affected by paragraph 378‑45(1)(d) (which deals with the situation where one company takes over the development of a digital game from another company).
 (2) A *digital game is completed on the earlier of:
 (a) when the game is first released to the general public (other than for testing purposes); or
 (b) if the game is developed by a company under a contract entered into at *arm's length with another entity—when the company first provides a version of the game to the entity in a state where it could reasonably be regarded as ready to be released to the general public.

Porting certificate
 (3) The *Arts Minister must issue a certificate (a porting certificate) to a company for an income year in relation to a *digital game if:
 (a) the game is *ported in the income year; and
 (b) the company has made an application for a porting certificate in relation to the game; and
 (c) the total of the company's *qualifying Australian development expenditure on the game incurred in porting the game is at least $500,000; and
 (d) the Arts Minister is satisfied that the conditions in subsection (7) (about the type of game) are met for the game; and
 (e) the Arts Minister is satisfied that the company:
 (i) either owns or controls the rights to develop the game or has been engaged to develop the game by the entity who owns or controls the rights to develop the game; and
 (ii) is primarily responsible for undertaking activities necessary for the development of the game in Australia.
Note: The operation of subparagraph (e)(ii) is affected by paragraph 378‑45(1)(d) (which deals with the situation where one company takes over the development of a digital game from another company).
 (4) A *digital game that has been *completed is ported on the earlier of:
 (a) when the game is first made available to the general public (other than for testing purposes) on a new platform; or
 (b) if the company developed the game under a