Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p12
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 12/19)
Character Range: 5286308–5289188

(4) Subject to subsection (5), the *Arts Minister may, by legislative instrument, make rules specifying matters for the purposes of paragraph (3)(d), including matters of a kind referred to in any of paragraphs (3)(a) to (c).
 (5) Before making rules under subsection (4), the *Arts Minister must consult the Minister.

376‑30  Minister to determine a company's qualifying Australian production expenditure for the location offset
 (1) If a company applies to the *Arts Minister for the issue of a certificate to the company for a *film under section 376‑20 (certificate for the location offset), the Arts Minister must, as soon as practicable after receiving the application, determine in writing the total of the company's *qualifying Australian production expenditure on the film for the purposes of the location offset.
 (2) In making a determination under subsection (1), the *Arts Minister must have regard to the matters in Subdivision 376‑C.
 (3) The *Arts Minister must give the company written notice of the determination.
 (4) A determination made under subsection (1) is not a legislative instrument.

376‑32  Minister may require information
 (1) Either:
 (a) before determining a company's *qualifying Australian production expenditure on a *film under subsection 376‑30(1) for the purposes of the location offset; or
 (b) before issuing a certificate to the company for the film under section 376‑20 (certificate for the location offset);
the *Arts Minister may, by written notice given to the company, require that the company provide to the Arts Minister information specified in the notice.
 (2) The information specified in the notice must be information that the *Arts Minister considers relevant to:
 (a) determining the company's *qualifying Australian production expenditure or issuing the certificate to the company; or
 (b) assessing the benefit of the film to the Australian screen industry.
 (3) The notice must specify the time by which the information is to be provided (which must be at least 30 business days after the notice is given).
 (4) The *Arts Minister may, on request by the company, extend the time by written notice given to the company.
 (5) If the information is not provided by the specified time (including any extensions), the *Arts Minister may refuse to determine the company's *qualifying Australian production expenditure or issue the certificate to the company.

Refundable tax offset for post, digital and visual effects production for a film (PDV offset)

376‑35  Film production company entitled to refundable tax offset for post, digital and visual effects production for a film (PDV offset)
 (1) A company is entitled to a *tax offset under this section (the PDV offset) for an income year in respect of a *film if:
 (a) the company's *qualifying Australian production expenditure on the film, to the extent that it relates