Document ID: chunk:federal_register_of_legislation:F2024C00844:schedule:2:p2
Version: federal_register_of_legislation:F2024C00844
Segment Type: schedule
Provision Reference: sch 2 (pt 2/5)
Character Range: 40891–43629

under former Division 10BA of Part III of the Income Tax Assessment Act 1936 in relation to the film (whether or not the certificate is still in force).
2.11  Whether a deduction has been claimed under former Division 10BA of Part III of the Income Tax Assessment Act 1936 in relation to the film.
2.12  Whether:
 (a) the applicant, or another person, has applied for:
 (i) a certificate for the PDV offset for the film under subsection 376‑230(2) of the Act; or
 (ii) a certificate for the producer offset for the film under subsection 376‑230(3) of the Act; or
 (iii) a certificate for the refundable tax offset for the film under section 376‑75 of the Act as in force immediately before 25 September 2007; or
 (b) a certificate for the film has been issued at any time (whether or not the certificate is still in force) under:
 (i) section 376‑45 of the Act (a certificate for the PDV offset); or
 (ii) section 376‑65 of the Act (a certificate for the producer offset); or
 (iii) Division 376 of the Act as in force immediately before 25 September 2007.
2.13  Details of any expenditure claimed as estimated qualifying Australian production expenditure by the applicant under item 4 of the table in subsection 376‑150(1) of the Act.
2.14  Whether the applicant incurred expenditure on the film as a foreign resident.
2.15  For any expenditure described in clause 2.14:
 (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.
Further information required if the film is a television series
2.16  Whether or not the television series is predominantly a digital animation or other animation.
2.17  Length of time, in months, that it took for:
 (a) for a television series that is predominantly a digital animation or other animation—the series to be made, excluding pre‑production activities; or
 (b) otherwise—principal photography to take place.
2.18  Number of episodes in the series.
2.19  Duration of the series, in hours.
2.20  Estimated qualifying Australian production expenditure for the series.
2.21  Estimated qualifying Australian production expenditure (in Australian dollars) divided by the running time of the series (in hours).
2.22  Details of any expenditure for the pilot episode (if any) that is estimated qualifying Australian production expenditure.

Division 3—Other information
3.1  For any provider of goods or services that are used in the making of the film who is:
 (a) an associate of the applicant; or
 (b) an associate of a company that is an associate of the applicant;
the