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-C - Certificates for digital games tax offset  

SECTION 378-75   Amendment of certificate  

378-75(1)    
The *Arts Minister may amend a certificate issued under section 378-25 at any time during the period of 4 years starting immediately after the certificate is issued if:

(a)    the company to whom the certificate is issued requests, in writing, an amendment to the certificate; or

(b)    the Arts Minister decides to amend the certificate on the Arts Minister ' s own initiative.

378-75(2)    
In deciding whether to amend a certificate under subsection (1) , the *Arts Minister:

(a)    must have regard to the matters prescribed by the regulations; and

(b)    may have regard to any other matter that the Arts Minister considers relevant.

378-75(3)    
If the *Arts Minister amends a certificate under subsection (1) , the Arts Minister must, within 30 days after the date of amendment, give written notice of the amendment (including reasons for the decision) to:

(a)    the company to whom the certificate was issued; and

(b)    the Commissioner.

378-75(4)    
If the *Arts Minister refuses to amend a certificate upon a request by a company under paragraph (1)(a) , the Arts Minister must give the company written notice of the decision (including reasons for the decision).