Tax Laws Amendment (2010 Measures No. 5) Act 2011 (61 of 2011)
Schedule 1 Film tax offsets
Income Tax Assessment Act 1997
2 Paragraph 376-10(1)(b)
Omit “if the total of the company’s qualifying Australian production expenditure on the film (as determined by the Arts Minister under section 376-30) is at least $50 million - the company’s qualifying Australian production expenditure”, substitute “the company’s *qualifying Australian production expenditure”.
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