Document ID: chunk:federal_register_of_legislation:F2023C01089:schedule:1:p2
Version: federal_register_of_legislation:F2023C01089
Segment Type: schedule
Provision Reference: sch 1 (pt 2/3)
Character Range: 35394–38102

the Income Tax Assessment Act 1936 in relation to the film (whether or not the certificate is still in force).
2.10  Whether a deduction has been claimed under former Division 10BA of Part III of the Income Tax Assessment Act 1936 in relation to the film.
2.11  Whether:
 (a) the applicant, or another person, has applied, or will apply, for:
 (i) a certificate for the location offset for the film under subsection 376‑230(1) of the Act; or
 (ii) a certificate for the producer offset for the film under subsection 376‑230(3) of the Act; or
 (b) a certificate for the film has been issued at any time under section 376‑20 of the Act (a certificate for the location offset) or under section 376‑65 of the Act (a certificate for the producer offset) (whether or not the certificate is still in force).
2.12  Whether the applicant is likely to incur expenditure on post, digital and visual effects production for the film as a foreign resident.
2.13  For any expenditure described in clause 2.12:
 (a) the estimated total amount of the expenditure; and
 (b) the period or periods during which the expenditure is likely to be incurred; and
 (c) whether, during the whole or a part of a period mentioned in paragraph (b), the applicant will not have, or is likely not to have, a permanent establishment in Australia or an ABN.

Division 3—Other information
3.1  Details of the production company for the film, including the following details:
 (a) registered name of the production company;
 (b) ABN of the production company;
 (c) registered address of the production company;
 (d) names and addresses of directors of the production company.
3.2  For any provider of goods or services that will be used in the making of the film who is:
 (a) an associate of the applicant; or
 (b) an associate of a company that is an associate of the applicant;
the details of the provider.
3.3  Details of any company that is an outgoing company.

Part B—Documents to be attached to an application for a provisional certificate
1.1  A declaration made in digital form by the applicant or an authorised representative, stating that:
 (a) the information contained in the application for the certificate; and
 (b) each document attached to the application;
              is correct and true in every particular.
1.2  A declaration under clause 1.1 has the effect of a statement to a taxation officer for the purposes of the Taxation Administration Act 1953.
1.3  Evidence, if it is available, that:
 (a) for an applicant that is an Australian resident—the applicant is an Australian resident; or
 (b) for an applicant that is not an Australian resident—the applicant has:
 (i) a permanent establishment in Australia; and
 (ii)