Document ID: chunk:federal_register_of_legislation:F2023L00992:schedule:1:p1
Version: federal_register_of_legislation:F2023L00992
Segment Type: schedule
Provision Reference: sch 1 (pt 1/4)
Character Range: 32387–35551

Schedule 1—Information and documents required for an application for certificate
Note: See paragraph 6(b).

Part A—Information to be included in an application for a certificate

Division 1—Information about the applicant
1.1  Type of certificate for which the applicant is applying.
Note: The three types of certificate under section 378-25 of the Act are a completion certificate, a porting certificate, and an ongoing development certificate.
1.2  Registered name of the applicant.
1.3  ABN of the applicant.
1.4   For an applicant that is part of a tax consolidated group or a Multiple Entity Consolidated (MEC) group—the name and ABN of the head company of the tax consolidated group or MEC group.
1.5  The State or Territory in which the applicant is incorporated.
1.6  Registered address of the applicant.
1.7  A statement as to the tax residency of the applicant, including:
          (a)    where the company is an Australian resident—evidence the applicant is an Australian resident; and
          (b)    where the company is a foreign resident—details of the applicant's permanent establishment in Australia.
1.8  Names and addresses of the applicant company's directors (including company secretary, as applicable)
1.9   Documentation that outlines all relevant related parties in connection with the development of the digital game:

          (a)    where the applicant has connected companies or affiliated companies—a list of all companies likely to be 'connected with' or 'affiliates of' the applicant at the time of lodgement of the relevant tax return, highlighting any particular 'related companies' that may also intend to claim an amount under the Digital Games Tax Offset;
          (b)    where the applicant has associates—:
             (i)  a list of all associates or potential associates with whom transactions have been undertaken relevant to qualifying Australian development expenditure; and
             (ii) for entities that the applicant has determined to not be associated (i.e. the potential associates), the applicant's justification for this characterisation.
             Note:  For the purposes of the Digital Games Tax Offset, there are two definitions concepts of 'relevant related parties', which separately relate to the $20 million cap (section 378-15 of the Act) and calculating qualifying Australian development expenditure (section 378-35 of the Act).
1.10  Details of the contact person for the application, including all of the following:
          (a)     full name;
          (b)     position;
          (c)     telephone or mobile;
          (d)     business address;
          (e)     email.
1.11  Confirmation that the applicant is the company primarily responsible for undertaking the activities necessary for the development of the digital game in Australia.
Note: The Arts Minister must be satisfied that the conditions in section 378-25 of the Act are met, and that the applicant is primarily responsible for undertaking activities necessary for the development of the game in Australia.

Division 2—Information about the digital game
General information
2.1  Title of the digital game.
2.2  Platform/s