5

Other expenditure

expenditure incurred in Australia in respect of any of the following:

(a) obtaining an independent opinion of the amount of a film's *qualifying Australian production expenditure required for use in relation to the financing of the film;

(b) offset carbon emissions created during the making of the film.

6

Expenditure incurred in producing Australian copyright promotional material

expenditure incurred in Australia in the income year of the *completion of the *film or an earlier year in respect of any of the following:

(a) producing material for publicising or otherwise promoting the film where the copyright in the material is held or partially held by a company that is an Australian resident;

(b) unit publicist fees.

7

Expenditure incurred in delivering or distributing the film

expenditure incurred by the applicant company in delivering or distributing the film prior to the end of the income year in which the *film is complete to the extent to which it is incurred for, or reasonably attributable to, any of the following:

(a) acquiring Australian classification certificates;

(b) sound mix mastering licenses;

(c) re-versioning the film in Australia;

(d) freight services provided by a company in Australia for delivery of contracted deliverables in relation to the film;

(e) storing the film in a film vault in Australia.