Document ID: chunk:federal_register_of_legislation:C2023A00029:clause:1_5
Version: federal_register_of_legislation:C2023A00029
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 53239–53986

5  Section 995‑1 (definition of development expenditure)
Repeal the definition, substitute:
development expenditure:
 (a) in relation to a *film, means expenditure to the extent to which it is incurred in meeting the development costs for the film and includes expenditure to the extent to which it is incurred on any of the following:
 (i) location surveys and other activities undertaken to assess locations for possible use in the film;
 (ii) storyboarding for the film;
 (iii) scriptwriting for the film;
 (iv) research for the film;
 (v) casting actors for the film;
 (vi) developing a budget for the film;
 (vii) developing a shooting schedule for the film; and
 (b) in relation to a *digital game, has the meaning given by section 378‑35.