You may also be eligible for special tax deductions if:
- you invested in a film on or before 24 May 1988 or
- you elected not to apply Division 10BA deductions or
- you were not eligible for the Division 10BA deductions but you were eligible for the 2-year write-off deduction under Division 10B.
If this publication does not fully cover your circumstances or you are uncertain about your eligibility under Division 10BA, please contact your tax adviser or the ATO.
If you have any questions about the certification of qualifying Australian films, write to the Department of Communications, Information Technology and the Arts at GPO Box 2154, Canberra ACT 2601 or ring them on (02) 6271 1066.