Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)
Schedule 9 Film tax offsets
Income Tax Assessment Act 1997
18 Subsection 376-65(6) (cell at table item 8, column headed "The total of the company's qualifying Australian production expenditure on the film (as determined by the film authority under section 376-75) is at least ...")
Repeal the cell, substitute:
|
$500,000 |
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