Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 (67 of 2024)

Schedule 6   Location offset and producer offset for films

Part 2   Location offset conditions

Division 2   Application provisions

16   Application provision - minimum training expenditure requirement

Section 376-27 of the Income Tax Assessment Act 1997, as inserted by this Part, applies in relation to expenditure incurred before, on or after the commencement of this Part.