Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 376 - Films generally (tax offsets for Australian production expenditure)  

Subdivision 376-A - Guide to Division 376  

SECTION 376-1   What this Division is about  


Companies may be entitled to 1 of 3 refundable tax offsets in relation to Australian expenditure incurred in making films. The offsets are designed to support and develop the Australian screen industry by providing concessional tax treatment for Australian expenditure.


TABLE OF SECTIONS
TABLE OF SECTIONS
376-2 Key features of the tax offsets for Australian production expenditure on films
376-5 Structure of this Division


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