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

Schedule 1   Digital games tax offset

Income Tax Assessment Act 1997

6   Section 995-1

Insert:

digital game has the meaning given by section 378-20.

ongoing development , in relation to a *digital game, has the meaning given by subsection 378-25(6).

ported , in relation to a *digital game, has the meaning given by subsection 378-25(4).

qualifying Australian development expenditure has the meaning given by section 378-40.