Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)

Schedule 1 Definition of documentary

(1) The amendments made by items 1, 3, 4, 7, 8, 9, 10 and 11 apply in relation to films commencing principal photography on or after 1 July 2012.

(2) The amendments made by items 2, 5 and 6 apply in relation to films commencing principal photography on or after the day this Schedule commences.