Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-45
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RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 378
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Digital games (tax offset for Australian expenditure on digital games)
Subdivision 378-B
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Qualifying Australian development expenditure
SECTION 378-50
378-50
Expenditure to be worked out excluding GST
In determining an amount of expenditure for the purpose of this Division, the expenditure is taken to exclude *GST.
View history note
Hide history noteIn determining an amount of expenditure for the purpose of this Division, the expenditure is taken to exclude *GST.
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