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

Schedule 6 Location offset and producer offset for films

The amendments made by this Part apply in relation to a film for which:

(a) for a film that is predominantly a digital animation or other animation - the making of the film; or

(b) otherwise - the principal photography for the film;

commenced on or after 1 July 2024.