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
16 Application provision - minimum training expenditure requirement
Section 376-27 of the Income Tax Assessment Act 1997, as inserted by this Part, applies in relation to expenditure incurred before, on or after the commencement of this Part.
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