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 3 Producer offset
Income Tax Assessment Act 1997
21 Subsection 376-65(6) (after table item 7)
Insert:
|
7A |
A *film where: (a) the application for the certificate is for a season of a series; and (b) the series is a drama series; and (c) the series is not a *documentary; and (d) the season meets the conditions in subsection (6B) |
$35 million |
not applicable |