Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 10   Streamlining concessions for Australian films and Australian film production

Part 2   Consequential and other amendments

Income Tax Assessment Act 1997

23   Subsection 995-1(1) (definition of qualifying Australian production expenditure )

Omit "sections 376-40 to 376-55", substitute "Subdivision 376-C".