Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 378 - Digital games (tax offset for Australian expenditure on digital games)  

Subdivision 378-D - Review and other matters  

SECTION 378-100  

378-100   Arts Minister may make rules about the digital games tax offset  

The *Arts Minister may, by legislative instrument, make rules:

(a)    specifying how applications for certificates in relation to the digital games tax offset are to be made, including:

(i) the form in which applications are to be made; and

(ii) the information to be provided in applications; and

(iii) methods for verifying such information; and

(iv) procedures for providing, at the Arts Minister ' s request, additional information in support of an application; and

(b)    specifying the form and contents of certificates in relation to the digital games tax offset; and

(c)    specifying how amendments of certificates in relation to the digital games tax offset are to be made, including:

(i) the form in which the request for an amendment may be made; and

(ii) circumstances in which an amendment may be requested, or made on the Arts Minister ' s own initiative; and

(iii) the information to be provided in a request for an amendment; and

(iv) methods for verifying such information; and

(v) procedures for providing, at the Arts Minister ' s request, additional information in support of a request for an amendment; and

(d)    providing for provisional certificates (including in relation to a matter referred to in paragraph (a) , (b) or (c) ).