Income Tax Assessment Act 1997
View history note
Hide history noteA company or, if the company is a *member of a *consolidated group or a *MEC group, the *head company of the consolidated group or MEC group may: (a) if all the company ' s *qualifying Australian development expenditure on a *digital game has been incurred in *completing the game - apply to the *Arts Minister for the issue of a certificate under subsection 378-25(1) (completion certificate) in relation to the game; or (b) if all the company ' s qualifying Australian development expenditure on a digital game has been incurred in *porting the game - apply to the Arts Minister for the issue of a certificate under subsection 378-25(3) (porting certificate) in relation to the game; or (c) if all the company ' s qualifying Australian development expenditure on a digital game or games has been incurred in an income year on the *ongoing development of the games in the income year - apply to the Arts Minister for the issue of a certificate under subsection 378-25(5) (ongoing development certificate) in relation to the games for the income year.
378-55(2)
The application must: (a) specify which certificate is sought; and (b) specify the company ' s *ABN; and (c) specify whether the company is an Australian resident or a foreign resident with a *permanent establishment in Australia; and (d) contain sufficient detail to enable the *Arts Minister to determine whether an item of expenditure incurred by the company is *qualifying Australian development expenditure on the game or on the games in the income year; and (e) be made in accordance with the rules made under section 378-100 by the Arts Minister, so far as they relate to the requirements for applications.
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