Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 4/34)
Character Range: 5346205–5349055

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, has been incurred, the company may apply to the *Arts Minister for the issue of a certificate to the company for the film under section 376‑45 (certificate for the PDV offset).

Application for producer offset certificate
 (3) Once a *film is *completed, a company may apply to the *film authority for the issue of a certificate to the company for the film under section 376‑65 (certificate for the producer offset).

Form of application
 (4) An application under subsection (1) or (2) must be made in accordance with the rules determined by the *Arts Minister under section 376‑260 so far as they relate to the requirements for applications.
 (5) An application under subsection (3) must be made in accordance with the rules determined by the *film authority under section 376‑265 so far as they relate to the requirements for applications.

376‑235  Notice of refusal to issue certificate
 (1) If the *Arts Minister decides not to issue a certificate under section 376‑20 (certificate for the location offset) or 376‑45 (certificate for the PDV offset) for a *film, the Minister must give the applicant written notice of the decision (including reasons for the decision).
 (2) If the *film authority decides not to issue a certificate under section 376‑65 (certificate for the producer offset) for a *film, the authority must give the applicant written notice of the decision (including reasons for the decision).

376‑240  Issue of certificate
 (1) A certificate issued to a company under section 376‑20 (certificate for the location offset), 376‑45 (certificate for the PDV offset) or 376‑65 (certificate for the producer offset) must:
 (a) be in writing; and
 (b) specify the company's *ABN; and
 (c) specify the date of issue of the certificate; and
 (d) if the certificate is issued under section 376‑20—specify the total of the company's *qualifying Australian production expenditure on the *film, as determined by the *Arts Minister under section 376‑30; and
 (e) if the certificate is issued under section 376‑45—specify the total of the company's qualifying Australian production expenditure on the film, to the extent that it relates to *post, digital and visual effects production for the film, as determined by the Arts Minister under section 376‑50; and
 (f) if the certificate is issued under section 376‑65—specify the total of the company's qualifying Australian production expenditure on the film, as determined by the *film authority under section 376‑75.
 (2) If the certificate is issued under section 376‑20 (certificate for the location offset) or 376‑45 (certificate for the