Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:10_5
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 10 cl 5
Character Range: 227941–230413

5                               Regulations
                                expenditure prescribed by the regulations

 (2) Legal costs are covered by item 1 of the table in subsection (1) only if they relate to:
 (a) writers' contracts; or
 (b) chain of title and other copyright issues.

376‑155  Qualifying Australian production expenditure—specific exclusions

  Despite sections 376‑145, 376‑150, 376‑165 and 376‑170, the following expenditure of a company is not qualifying Australian production expenditure of a company on a *film:
 (a) expenditure that is incurred when:
 (i) the company is a foreign resident; and
 (ii) the company does not have both a *permanent establishment in Australia and an *ABN;
 (b) expenditure in relation to:
 (i) remuneration and other benefits provided to an individual for the individual's services in relation to the *making of the film; or
 (ii) travel and other costs associated with the services an individual provides in relation to the making of the film;
  if the individual:
 (iii) is not a member of the cast; and
 (iv) enters Australia to work on the film for less than 2 consecutive calendar weeks;
 (c) expenditure prescribed by the regulations.

376‑160  Qualifying Australian production expenditure—treatment of services embodied in goods

  If:
 (a) a company incurs expenditure for the provision of what is essentially a service; and
 (b) the results of the service are provided to the company by being embodied in goods that are delivered to the company; and
 (c) the service that is embodied in the goods was predominantly performed outside Australia;
the service is not provided to the company in Australia merely because the goods are delivered to the company in Australia.

Note: Paragraph (b)—a document, for example, might set out legal or other professional advice or a computer disk might contain a program that has been made or data that has been compiled.

Qualifying Australian production expenditure—special rules for the location offset and the PDV offset

376‑165  Qualifying Australian production expenditure—special rules for the location offset and the PDV offset

 (1) For the purposes of the location offset and the PDV offset, the following expenditure of a company is also qualifying Australian production expenditure of the company on a *film:

Special Australian expenditure—location offset and PDV offset
Item                                                           Type of expenditure