Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)
Schedule 9 Film tax offsets
Income Tax Assessment Act 1997
22 Subsection 376-150(1) (at the end of the table)
Add:
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6 |
Certain financing expenditure expenditure incurred in Australia prior to the end of the income year in which *completion of the *film occurs in respect of any of the following: (a) insurance related to making the film; (b) fees for audit services and legal services provided in Australia in relation to raising and servicing the financing of the film which are incurred by the company that makes, or is responsible for making, the film; (c) fees for incorporation and liquidation of the company that makes or is responsible for making the film. |