Tax Laws Amendment (2010 Measures No. 5) Act 2011 (61 of 2011)
Schedule 1 Film tax offsets
Income Tax Assessment Act 1997
11 Subsection 376-230(1)
Repeal the subsection, substitute:
(1) A company may apply to the *Arts Minister for the issue of a certificate to the company for a *film under section 376-20 (certificate for the location offset) when all of the company’s *qualifying Australian production expenditure for the film has been incurred.
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