Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 (67 of 2024)

Schedule 6   Location offset and producer offset for films

Part 2   Location offset conditions

Division 1   Amendments

Income Tax Assessment Act 1997

12   After paragraph 376-247(2)(b)

Insert:

(ba) section 376-32 (power to require information for the purposes of the location offset);