Document ID: chunk:federal_register_of_legislation:F2018L00112:clause:3_6
Version: federal_register_of_legislation:F2018L00112
Segment Type: clause
Provision Reference: sch 3 cl 6
Character Range: 3593–6166

6  Definitions
 (1) In this instrument:
Act means the Income Tax Assessment Act 1997.
application for a certificate for the producer offset means an application made under subsection 376-230(3) of the Act.
certificate for the producer offset means a certificate issued by the film authority under section 376-65 of the Act.
commercial hour has the same meaning as in Division 376 of the Act.
estimated qualifying Australian production expenditure means an amount worked out having regard to the matters in Subdivision 376-C of the Act.
independent line producer means a person who, in the film authority's opinion:

         (a)    has recent relevant experience in film production management; and

         (b)   is independent of the company in relation to which he or she is asked, under subrules 13(3) or 24(2), to provide a report.
indexation factor, for a financial year, has the meaning given by rule 12.
index number, in relation to a quarter, means the All Groups Consumer Price Index number, being the weighted average of the 8 capital cities, published by the Australian Statistician in respect of the quarter.
official co-production means a film that has been, or will be, made under an arrangement entered into between the Commonwealth (or any authority of the Commonwealth) and a foreign country (or an authority of a foreign country).
producer offset means the tax offset mentioned in subsection 376-55(1) of the Act.
provisional certificate means a certificate issued by the film authority under rule 17.
registered company auditor has the meaning given by section 9 of the Corporations Act 2001.
related body corporate has the meaning given by section 9 of the Corporations Act 2001.
statutory declaration means a statutory declaration made under the Statutory Declarations Act 1959.
Note: A number of expressions used in this instrument are defined in subsection 995-1(1) of the Act, including the following:
(a) arm's length;
(b) arrangement;
(c) associate;
(d) Australian resident;
(e) completed;
(f) development assistance;
(g) film;
(h) film authority;
(i) make;
(j) qualifying Australian production expenditure;
(k) total film expenditure.
 (2) For the purposes of this instrument, if a company (the incoming company) takes over the making of a film from another company (the outgoing company) any of the activities carried out, or arrangements made, by the outgoing company in relation to the film are taken to have been carried out or made by the incoming company in relation to the film.

Part 2—Provisional certificates for the producer offset