Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
Schedule 1 Australian Screen Production Incentive Reforms
Income Tax Assessment Act 1997
27 Subsection 995-1(1)
Insert:
feature-length : a *film is feature-length if:
(a) if the film is a large format film - the film is at least 45 minutes in duration; and
(b) otherwise - the film is more than 60 minutes in duration.
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