9D

an amount that is relevant for the purposes of quantifying a company's *qualifying Australian development expenditure on a *digital game incurred in *completing the game to the extent to which the amount is relevant for the purposes of:

(a) a certificate under subsection 378-25(1) (completion certificate) in relation to the game; or

(b) a determination under section 378-30 in relation to such a certificate

the amount is to be translated to Australian currency at the average of the exchange rates applicable from time to time during the period:

(a) starting at the earliest time that the company incurred *development expenditure on the game in *completing the game; and

(b) ending at the earlier of:

(i) the last time the company incurred development expenditure on the game in completing the game; and

(ii) the time the company applies for the issue of a certificate under section 378-25(1) (completion certificate) in relation to the game.

9E

an amount that is relevant for the purposes of quantifying a company's *qualifying Australian development expenditure on a *digital game incurred in *porting the game to the extent to which the amount is relevant for the purposes of:

(a) a certificate under section 378-25(3) (porting certificate) in relation to the game; or

(b) a determination under section 378-30 in relation to such a certificate

the amount is to be translated to Australian currency at the average of the exchange rates applicable from time to time during the period:

(a) starting at the earliest time that the company incurred *development expenditure on the game in *porting the game; and

(b) ending at the earlier of:

(i) the last time the company incurred development expenditure on the game in porting the game; and

(ii) the time the company applies for the issue of a certificate under subsection 378-25(3) (porting certificate) in relation to the game.

9F

an amount that is relevant for the purposes of quantifying a company's *qualifying Australian development expenditure on a *digital game or games incurred in an income year on the *ongoing development of the games in the income year to the extent to which the amount is relevant for the purposes of:

(a) a certificate under subsection 378-20(5) (ongoing development certificate) in relation to the games for the income year; or

(b) a determination under section 378-30 in relation to such a certificate

the amount is to be translated to Australian currency at the average of the exchange rates applicable from time to time during the period:

(a) starting at the earliest time that the company incurred *development expenditure on the games in the income year on the *ongoing development of the games in the income year; and

(b) ending at the earlier of:

(i) the last time the company incurred development expenditure on the games in the income year on the ongoing development of the games in the income year; and

(ii) the time the company applies for the issue of certificate under subsection 378-25(5) (ongoing development certificate) in relation to the games for the income year.