Document ID: chunk:federal_register_of_legislation:C2023A00029:clause:1_9f
Version: federal_register_of_legislation:C2023A00029
Segment Type: clause
Provision Reference: sch 1 cl 9F
Character Range: 50778–52985

9F  an amount that is relevant for the purposes of quantifying a company's *qualifying Australian development expenditure on a *digital game or games incurred in an income year on the *ongoing development of the games in the income year to the extent to which the amount is relevant for the purposes of:  the amount is to be translated to Australian currency at the average of the exchange rates applicable from time to time during the period:
    (a) a certificate under subsection 378‑20(5) (ongoing development certificate) in relation to the games for the income year; or                                                                                                                                                                              (a) starting at the earliest time that the company incurred *development expenditure on the games in the income year on the *ongoing development of the games in the income year; and
    (b) a determination under section 378‑30 in relation to such a certificate                                                                                                                                                                                                                                   (b) ending at the earlier of:
                                                                                                                                                                                                                                                                                                                 (i) the last time the company incurred development expenditure on the games in the income year on the ongoing development of the games in the income year; and
                                                                                                                                                                                                                                                                                                                 (ii) the time the company applies for the issue of certificate under subsection 378‑25(5) (ongoing development certificate) in relation to the games for the income year.