Income Tax Assessment Act 1997
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Hide history noteThe *Arts Minister may, by legislative instrument, make rules: (a) specifying how applications for certificates in relation to the digital games tax offset are to be made, including:
(i) the form in which applications are to be made; and
(ii) the information to be provided in applications; and
(iii) methods for verifying such information; and
(b) specifying the form and contents of certificates in relation to the digital games tax offset; and (c) specifying how amendments of certificates in relation to the digital games tax offset are to be made, including:
(iv) procedures for providing, at the Arts Minister ' s request, additional information in support of an application; and
(i) the form in which the request for an amendment may be made; and
(ii) circumstances in which an amendment may be requested, or made on the Arts Minister ' s own initiative; and
(iii) the information to be provided in a request for an amendment; and
(iv) methods for verifying such information; and
(d) providing for provisional certificates (including in relation to a matter referred to in paragraph (a) , (b) or (c) ).
(v) procedures for providing, at the Arts Minister ' s request, additional information in support of a request for an amendment; and
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