Income Tax Assessment Act 1997
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Hide history noteA certificate issued to a company under section 378-25 must: (a) be in writing; and (b) specify the company ' s *ABN; and (c) specify the date of issue of the certificate; and (d) specify the total of the company ' s *qualifying Australian development expenditure on the relevant *digital game or games, as determined by the *Arts Minister under section 378-30 ; and (e) if the certificate is issued under subsection 378-25(1) (completion certificate) or (3) (porting certificate) - specify:
(i) the name of the digital game to which the certificate relates; and
(f) if the certificate is issued under subsection 378-25(5) (ongoing development certificate) - specify:
(ii) the income year in which the digital game was *completed or *ported (as applicable); and
(i) the name of the digital game, or digital games, to which the certificate relates; and
(ii) the income year for which the digital games tax offset is being sought.
378-65(2)
The *Arts Minister must give the Commissioner notice of the issue of the certificate within 30 days after issuing the certificate.
378-65(3)
The notice under subsection (2) must specify: (a) the company ' s name; and (b) the company ' s address; and (c) the amount specified under paragraph (1)(d) in the certificate; and (d) other matters agreed to between the Arts Minister and the Commissioner.
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