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 1   Location offset amount

Income Tax Assessment Act 1997

3   Application provision - films

The amendments made by this Part apply in relation to a film for which:

(a) for a film that is predominantly a digital animation or other animation - the making of the film; or

(b) otherwise - the principal photography for the film;

commenced on or after 1 July 2023.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).