Document ID: chunk:federal_register_of_legislation:C2025C00029:section:9e
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 9E
Character Range: 7654346–7656517

9E                         an amount that is relevant for the purposes of quantifying a company's *qualifying Australian development expenditure on a *digital game incurred in *porting the game 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 section 378‑25(3) (porting certificate) in relation to the game; or                                                                                                                                                                                                                  (a) starting at the earliest time that the company incurred *development expenditure on the game in *porting the game; 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 game in porting the game; and
                                                                                                                                                                                                                                                                                                                                        (ii) the time the company applies for the issue of a certificate under subsection 378‑25(3) (porting certificate) in relation to the game.