Income Tax Assessment Act 1997
The *Arts Minister may, by legislative instrument, make rules: (a) establishing a Digital Games Tax Offset Advisory Board to:
(i) consider applications under subsection 378-55(1) for certificates under section 378-25 ; and
(ii) advise the Arts Minister on whether to issue certificates under section 378-25 ; and
(b) specifying the membership of the Board and the terms and conditions of appointment to the Board; and (c) specifying procedures to be followed by the Board in performing its functions.
(iii) perform other functions in relation to the operation of this Division (including the operation of rules made under section 378-100 ) as are specified in rules made under this section; and
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