Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p15
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 15/19)
Character Range: 5293683–5296521

(b) contain a common theme or themes; and
 (c) contain dramatic elements that form a narrative structure; and
 (d) are produced wholly or principally for exhibition together, for a national market or national markets.
Note: A documentary can be a television series.
 (4) To avoid doubt, and without limiting paragraph (3)(c), a *film satisfies the requirement in that paragraph if:
 (a) the sole or dominant purpose of the film is to depict actual events, people or situations; and
 (b) the film depicts those events, people or situations in a dramatic or entertaining way, with a heavy emphasis on dramatic impact or entertainment value.

Conditions relating to expenditure thresholds
 (5) The conditions of this subsection are that:
 (a) the total of the company's *qualifying Australian production expenditure on the *film (as determined by the *Arts Minister under section 376‑50), to the extent that it relates to *post, digital and visual effects production for the film, is at least $500,000; and
 (b) the company either carried out, or made the arrangements for the carrying out of, all the activities in Australia that were necessary for the post, digital and visual effects production for the film.
Note: The operation of paragraph (b) is affected by paragraph 376‑180(1)(d) (which deals with the situation where one company takes over the making of a film from another company).

376‑50  Minister to determine a company's qualifying Australian production expenditure for the PDV offset
 (1) If a company applies to the *Arts Minister for the issue of a certificate to the company for the *post, digital and visual effects production for a *film under section 376‑45 (certificate for the PDV 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, to the extent that it relates to post, digital and visual effects production for the film, for the purposes of the PDV 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.

Refundable tax offset for Australian expenditure in making an Australian film (producer offset)

376‑55  Film production company entitled to refundable tax offset for Australian expenditure in making an Australian film (producer offset)
 (1) A company is entitled to a *tax offset under this section (the producer offset) for an income year in respect of a *film if:
 (a) the film was *completed in the income year; and
 (b) the *film authority has issued a certificate to the company under section 376‑65 (certificate for the producer