Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)
Schedule 1 Digital games tax offset
Income Tax Assessment Act 1997
4 Section 995-1 (definition of completed)
Repeal the definition, substitute:
completed :
(a) in relation to a *film, has the meaning given by subsection 376-55(2); and
(b) in relation to a *digital game, has the meaning given by subsection 378-25(2).
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