Tax Laws Amendment (2005 Measures No. 5) Act 2005 (162 of 2005)

Schedule 2   Tax offset for Australian production expenditure on television series

Income Tax Assessment Act 1997

3   Subparagraph 376-15(1)(e)(i)

Repeal the subparagraph, substitute:

(i) if the film is covered by subparagraph (d)(i) or (ii) - a documentary; or