Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)
Schedule 9 Film tax offsets
Income Tax Assessment Act 1997
21 Section 376-135 (cell at table item 5, column headed "except to the extent to which the expenditure is ...")
Repeal the cell, substitute:
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*qualifying Australian production expenditure under item 3 or 4 of the table in subsection 376-150(1) or item 6 of the table in subsection 376-170(2) |