Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)

Schedule 1   Digital games tax offset

Income Tax Assessment Act 1997

4   Section 995-1 (definition of completed)

Repeal the definition, substitute:

completed :

(a) in relation to a *film, has the meaning given by subsection 376-55(2); and

(b) in relation to a *digital game, has the meaning given by subsection 378-25(2).