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

17   Application provision - infrastructure exemption

Section 376-28 of the Income Tax Assessment Act 1997, as inserted by this Part, applies in relation to film infrastructure for which the establishment or upgrading is completed on or after 1 July 2024.