House of Representatives

Taxation Laws Amendment (Film Incentives) Bill 2002

Taxation Laws Amendment (Film Incentives) Act 2002

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Index

Schedule 1: Film tax offset

Bill reference Paragraph number
Item 1 1.101
Item 2, subsection 376-5(1) 1.8, 1.88
Item 2, subsection 376-5(1), reference at the end of subsection to paragraph (c) 1.77
Item 2, subsection 376-5(2) 1.79
Item 2, section 376-10 1.72
Item 2, paragraph 376-15(1)(a) 1.82
Item 2, paragraph 376-15(1)(b) 1.78, 1.83
Item 2, paragraph 376-15(1)(c) 1.24, 1.84
Item 2, paragraph 376-15(1)(d) 1.24, 1.85
Item 2, paragraph 376-15(1)(e) 1.26, 1.85
Item 2, paragraph 376-15(1)(f) 1.27, 1.86
Item 2, paragraph 376-15(1)(g) 1.11, 1.27, 1.86
Item 2, paragraph 376-15(1)(h) 1.11
Item 2, subsection 376-15(2) 1.84
Item 2, section 376-20 1.53
Item 2, subsection 376-25(1) 1.29, 1.33
Item 2, subsection 376-25(2) 1.15
Item 2, subsection 376-25(3) 1.16
Item 2, subsection 376-25(4) 1.17
Item 2, subsection 376-25(5) 1.34
Item 2, subsection 376-25(6) 1.37
Item 2, section 376-30 1.36
Item 2, section 376-35, item 1 in the table 1.42
Item 2, section 376-35, item 2 in the table 1.43
Item 2, section 376-35, item 3 in the table 1.45
Item 2, section 376-35, item 4 in the table 1.46
Item 2, section 376-35, item 5 in the table 1.47
Item 2, section 376-35, items 6 and 7 in the table 1.48
Item 2, section 376-35, item 8 in the table 1.49
Item 2, section 376-35, item 9 in the table 1.50
Item 2, section 376-35, item 10 in the table 1.51
Item 2, section 376-35, item 11 in the table 1.52
Item 2, section 376-40 1.54
Item 2, subsection 376-45(1) 1.55
Item 2, subsection 376-45(1), item 1 in the table 1.56
Item 2, subsection 376-45(1), item 2 in the table 1.58
Item 2, subsection 376-45(1), item 3 in the table 1.59
Item 2, subsection 376-45(1), item 4 in the table 1.61
Item 2, subsection 376-45(1), item 5 in the table 1.62
Item 2, subsection 376-45(1), item 6 in the table 1.63
Item 2, subsection 376-45(2) 1.40, 1.57
Item 2, subsection 376-45(3) 1.60
Item 2, paragraph 376-50(a) 1.64
Item 2, paragraph 376-50(b) 1.65
Item 2, paragraph 376-50(c) 1.66
Item 2, section 376-55 1.67
Item 2, section 376-60 1.69
Item 2, section 376-65 1.70
Item 2, section 376-70 1.32
Item 2, paragraphs 376-70(1)(a) to (c) and subsection 376-70(2) 1.19
Item 2, paragraph 376-70(1)(d) and subsection 376-70(2) 1.20
Item 2, section 376-85 1.89
Item 2, subsections 376-90(1) and (3) 1.91
Item 2, subsections 376-90(2) and (4) 1.92
Item 2, subsection 376-95(1) 1.93
Item 2, subsections 376-95(2) to (5) 1.95
Item 2, section 376-100 1.94
Item 2, subsection 376-105(1) 1.96
Item 2, subsection 376-105(2) 1.98
Item 2, subsections 376-105(3) and (4) 1.97
Item 2, subsections 376-105(5) and (6) 1.99
Item 3, subsection 995-1(1), definition of 'completed' in relation to film 1.78
Item 4, subsection 995-1(1), definition of 'development expenditure' 1.44
Item 5, subsection 995-1(1), definition of 'feature film' 1.24
Item 6, subsection 995-1(1), definition of 'film' 1.25
Item 7, subsection 995-1(1), definition of 'make' in relation to film 1.15, 1.17
Item 8, subsection 995-1(1), definition of 'production expenditure' 1.29
Item 9, subsection 995-1(1), definition of 'qualifying Australian production expenditure' 1.54
Item 10, subsection 124L(1A); item 11, paragraph 124ZAC(2)(b) 1.80
Item 12 1.100

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