Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 (67 of 2024)

Schedule 6   Location offset and producer offset for films

Part 2   Location offset conditions

Division 1   Amendments

Income Tax Assessment Act 1997

13   Subsection 995-1(1)

Insert:

minimum training expenditure amount has the meaning given by subsection 376-27(6).