Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 10 Streamlining concessions for Australian films and Australian film production
Part 3 Repeal of Divisions 10B and 10BA
Income Tax Assessment Act 1997
80 Subsection 995-1(1) (definition of film component )
Repeal the definition, substitute:
film component has the meaning given by section 36-40.
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).