Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:10_91
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 10 cl 91
Character Range: 273422–274331

91  Application

(1) The amendments made by this Schedule, to the extent that they relate to a tax offset under section 376‑10 of the Income Tax Assessment Act 1997, apply to films commencing principal photography or production of the animated image on or after 8 May 2007.

(2) The amendments made by this Schedule, to the extent that they relate to a tax offset under section 376‑35 of the Income Tax Assessment Act 1997, apply to post, digital and visual effects production for a film that commences on or after 1 July 2007.

(3) The amendments made by this Schedule, to the extent that they relate to a tax offset under section 376‑55 of the Income Tax Assessment Act 1997, apply to qualifying Australian production expenditure incurred:
 (a) on or after 1 July 2007; and
 (b) before 1 July 2007, to the extent that such expenditure is attributable to goods or services provided on or after 1 July 2007.