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-A - Tax offset for Australian expenditure in developing digital games  

SECTION 378-20   Meaning of digital game  

378-20(1)    
A digital game is a game in electronic form that is capable of generating a display on:

(a)    a portable electronic device; or

(b)    a computer monitor, television screen, liquid crystal display or similar medium;

that allows for the playing of an interactive game.

378-20(2)    
A component of a *digital game is taken to be a digital game if:

(a)    a company that:

(i) is a foreign resident that does not have a *permanent establishment in Australia; and

(ii) owns or controls the rights to develop the digital game;

engages another company (the Australian developer ) to develop the component of the digital game; and

(b)    the Australian developer:

(i) is an Australian resident that has an *ABN, or is a foreign resident that has a *permanent establishment in Australia and an ABN; and

(ii) is primarily responsible for undertaking activities necessary for the development of the digital game in Australia.