Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:10_4:p8
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 10 cl 4 (pt 8/8)
Character Range: 255330–256998

in relation to the producer offset

 (2) The *film authority may, by legislative instrument, make rules specifying how applications for certificates (including provisional certificates) in relation to the producer offset are to be made, including:
 (a) the form in which applications are to be made; and
 (b) the information to be provided in applications; and
 (c) methods for verifying such information; and
 (d) procedures for providing, at the authority's request, additional information in support of an application.

 (3) Rules under paragraph (2)(c) can include rules requiring reports by auditors or independent line producers.

376‑270  Amendment of assessments

  Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment for the purposes of giving effect to this Division for an income year if:
 (a) a certificate issued to a company for a *film is revoked under section 376‑245 after the time the company lodged its *income tax return for an income year; and
 (b) the amendment is made at any time during the period of 4 years starting immediately after the revocation of the certificate.

Note: Section 170 of that Act specifies the periods within which assessments may be amended.

376‑275  Review in relation to certain production levels

  The Minister must, before the end of 12 months after the commencement of this Division, initiate a review of the effect of this Division in relation to levels of production by the Australian independent production sector compared to levels of production by Australian television broadcasters.

Part 2—Consequential and other amendments

Income Tax Assessment Act 1936