Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)
Schedule 1 Digital games tax offset
Income Tax Assessment Act 1997
6 Section 995-1
Insert:
digital game has the meaning given by section 378-20.
ongoing development , in relation to a *digital game, has the meaning given by subsection 378-25(6).
ported , in relation to a *digital game, has the meaning given by subsection 378-25(4).
qualifying Australian development expenditure has the meaning given by section 378-40.
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