Document ID: chunk:federal_register_of_legislation:C2005A00162:clause:2_11
Version: federal_register_of_legislation:C2005A00162
Segment Type: clause
Provision Reference: sch 2 cl 11
Character Range: 11308–11838

11  At the end of section 376‑35
Add:

 (2) Despite sections 376‑25 and 376‑30, the expenditure of a company is not production expenditure of the company on a *film if:
 (a) the film is a *television series that is not covered by subparagraph 376‑15(1)(d)(i) or (ii); and
 (b) the expenditure is reasonably attributable to the production of a pilot episode to the television series; and
 (c) the expenditure, apart from this subsection, would be production expenditure that was not *qualifying Australian production expenditure.