Document ID: chunk:federal_register_of_legislation:C2025C00029:section:9c
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 9C
Character Range: 7651138–7652169

9C                         an amount that is relevant for the purposes of quantifying:                                                                                                                                                                                                                                                  the amount is to be translated to Australian currency at the exchange rate applicable at the time when expenditure is incurred on the film
                           (a) the total of all of a company's *production expenditure on a *film; or
                           (b) the total of the company's *qualifying Australian production expenditure on a film; or
                           (c) the company's *total film expenditure on a film;
                           to the extent to which the total of the company's qualifying Australian production expenditure on a film is less than $15 million and the amount is relevant for the purposes of calculating an amount of a *tax offset under section 376‑60