Income Tax Assessment Act 1997
A digital game is a game in electronic form that is capable of generating a display on: (a) a portable electronic device; or (b) a computer monitor, television screen, liquid crystal display or similar medium;
that allows for the playing of an interactive game.
378-20(2)
A component of a *digital game is taken to be a digital game if: (a) a company that:
(i) is a foreign resident that does not have a *permanent establishment in Australia; and
engages another company (the Australian developer ) to develop the component of the digital game; and (b) the Australian developer:
(ii) owns or controls the rights to develop the digital game;
(i) is an Australian resident that has an *ABN, or is a foreign resident that has a *permanent establishment in Australia and an ABN; and
(ii) is primarily responsible for undertaking activities necessary for the development of the digital game in Australia.
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