Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 378 - Digital games (tax offset for Australian expenditure on digital games)  

Subdivision 378-A - Tax offset for Australian expenditure in developing digital games  

SECTION 378-20   Meaning of digital game  

378-20(1)    
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

(ii) owns or controls the rights to develop the digital game;
engages another company (the Australian developer ) to develop the component of the digital game; and

(b)    the Australian developer:


(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.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.