Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p18
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 18/34)
Character Range: 5382327–5385163

is incurred after the earlier of the following:
 (a) the day on which the game is *ported;
 (b) the day on which the company applies for the certificate.
 (5) You cannot count the same expenditure as *qualifying Australian development expenditure for the purposes of more than one certificate under section 378‑25.
Example: Expenditure on porting a digital game that is claimed as qualifying Australian development expenditure for the purposes of a certificate under subsection 378‑25(3) (porting certificate) cannot be claimed for the purposes of a certificate under subsection 378‑25(5) (ongoing development certificate).

378‑45  Expenditure incurred by prior companies in completing or porting a digital game

Expenditure incurred by outgoing company attributed to incoming company
 (1) For the purposes of this Division, if a company (the incoming company) takes over the development of a *digital game from another company (the outgoing company):
 (a) expenditure incurred by the outgoing company in relation to *completing or *porting the game is taken to have been incurred by the incoming company; and
 (b) for the purposes of determining the extent to which that expenditure is *qualifying Australian development expenditure of the incoming company, the incoming company is taken:
 (i) to have been an Australian resident at any time when the outgoing company was an Australian resident; and
 (ii) to have been a foreign resident at any time when the outgoing company was a foreign resident; and
 (iii) to have had a *permanent establishment in Australia at any time when the outgoing company had a permanent establishment in Australia; and
 (iv) to have had an *ABN at any time when the outgoing company had an ABN; and
 (c) expenditure that the incoming company incurs in order to be able to take over the development of the game is to be disregarded for the purposes of this Division; and
 (d) any activities carried out by the outgoing company in relation to the game are taken, for the purposes of paragraph 378‑25(1)(e) and subparagraphs 378‑25(3)(e)(ii) and (5)(e)(ii), to have been carried out by the incoming company in relation to the game.

Expenditure previously attributed to outgoing company attributed to incoming company
 (2) For the purposes of subsection (1):
 (a) expenditure incurred by the outgoing company in relation to *completing or *porting the *digital game includes expenditure that the outgoing company is itself taken to have incurred on the digital game because of the operation of subsection (1) or a previous operation of that subsection; and
 (b) the outgoing company is taken:
 (i) to have been an Australian resident at any time when the outgoing company is taken to have been an Australian resident because of the operation of subsection (1) or a previous operation of that subsection; and