Document ID: chunk:federal_register_of_legislation:C2025C00029:section:9b
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 9B
Character Range: 7650126–7651138

9B                         subject to item 9C, an amount that is relevant for the purposes of quantifying:                                                                                                                                                                                                                              the amount is to be translated to Australian currency at the average of the exchange rates applicable from time to time during the period that qualifying Australian production 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 amount is relevant for the purposes of calculating an amount of a *tax offset under section 376‑15, 376‑40 or 376‑60