Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 11   Film tax offset amendments

Income Tax Assessment Act 1997

5   Application

The amendments made by this Schedule apply to any expenditure incurred in respect of a film (whether before or after this Schedule commences).

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).