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 378-115   Review of operation of this Division  

378-115(1)    
The *Arts Minister must cause a review of the operation of this Division to be undertaken as soon as possible after the end of 5 years after the commencement of this Division.

378-115(2)    
The review must include:

(a)    the effectiveness of this Division in supporting the growth of the digital games industry in Australia; and

(b)    the fiscal sustainability of the concessional tax treatment provided by this Division.

378-115(3)    
A written report of the review must be given to the *Arts Minister. The report must not include information that is commercially sensitive.

378-115(4)    
The *Arts Minister must cause a copy of the report of the review to be tabled in each House of the Parliament within 15 sitting days of that House after the report is given to the Arts Minister.