Income Tax Assessment Act 1997
View history note
Hide history noteThe *Arts Minister must, as soon as practicable after deciding to issue a certificate under section 378-25 to a company, determine for the purposes of the digital games tax offset: (a) if the certificate is to be issued under subsection 378-25(1) (completion certificate) to the company for an income year in relation to a *digital game - the total of the company ' s *qualifying Australian development expenditure on the game incurred in *completing the game, whether incurred in that income year or in an earlier income year; or (b) if the certificate is to be issued under subsection 378-25(3) (porting certificate) to the company for an income year in relation to a digital game - the total of the company ' s qualifying Australian development expenditure on the game incurred in *porting the game, whether incurred in that income year or in an earlier income year; or (c) if the certificate is to be issued under subsection 378-25(5) (ongoing development certificate) to the company for an income year in relation to one or more digital games - the total of the company ' s qualifying Australian development expenditure on the games incurred in the income year on the *ongoing development of the games in the income year.
378-30(2)
The determination must be in writing, but is not a legislative instrument.
378-30(3)
In making the determination, the *Arts Minister must have regard to the matters in Subdivision 378-B .
378-30(4)
The *Arts Minister must give the company written notice of the determination (including reasons for the determination).
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