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 2   Application provisions

15   Application provision - use of resident entities for post, digital and visual effects production

Subsection 376-20(7) of the Income Tax Assessment Act 1997, as added by this Part, applies in relation to post, digital and visual effects production provided under a contract on or after 1 July 2023, whether the contract was entered into before, on or after that date.