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)  

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History

Div 378 inserted by No 29 of 2023, s 3 and Sch 1 item 2, effective 1 July 2023 and applicable in relation to expenditure incurred on or after 1 July 2022.

Subdivision 378-D - Review and other matters  

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History

Subdiv 378-D inserted by No 29 of 2023, s 3 and Sch 1 item 2, effective 1 July 2023 and applicable in relation to expenditure incurred on or after 1 July 2022.

SECTION 378-95  

378-95   Copy of digital game to be made available to the National Film and Sound Archive of Australia  

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The company to whom a certificate is issued under section 378-25 must make available to the National Film and Sound Archive of Australia:

(a)    a copy of each *digital game named in the certificate; and

(b)    a copy of any materials provided to the general public in connection with each of those games.

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History

S 378-95 inserted by No 29 of 2023, s 3 and Sch 1 item 2, effective 1 July 2023 and applicable in relation to expenditure incurred on or after 1 July 2022.

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