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
17 Application provision - infrastructure exemption
Section 376-28 of the Income Tax Assessment Act 1997, as inserted by this Part, applies in relation to film infrastructure for which the establishment or upgrading is completed on or after 1 July 2024.
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