Federal Register of Legislation - Australian Government

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PDV Offset Rules 2008 (Amendment No. 1 of 2012)

Authoritative Version
  • - F2013L00516
  • No longer in force
Rules/Other as made
These rules amend the PDV Offset Rules 2008 to change audit requirements for PDV Offset applications and to update the references to the administering department.
Administered by: Treasury
Registered 20 Mar 2013
Tabling HistoryDate
Tabled HR21-Mar-2013
Tabled Senate21-Mar-2013
Date of repeal 22 Mar 2013
Repealed by Division 1 of Part 5A of the Legislative Instruments Act 2003



Income Tax Assessment Act 1997

Acts Interpretation Act 1901


PDV Offset Rules 2008 (Amendment No. 1 of 2012)


(Issued by authority of the Minister for the Arts)


The PDV Offset Rules 2008 (the Rules) were made by the Minister for the Environment, Heritage and the Arts pursuant to subsections 376‑260 (2) and (3) of the
Income Tax Assessment Act 1997 (the Act) on 5 February 2008.


The purpose of this instrument is to amend the Rules to reflect the changed administration arrangements ordered by the Governor-General on 14 December 2011; amend the auditing requirements set out in Schedule 3; and remove the definition of ‘Department’ in the Rules. 


The changed administration arrangements ordered by the Governor-General on 14 December 2011 saw the Commonwealth department responsible for the administration of the scheme changed from the Department of the Prime Minister and Cabinet to the Department of Regional Australia, Local Government, Arts and Sport. The Rules have been revised to reflect this change in name and address, including deleting the redundant Department name and address from the ‘Form of auditor’s statement’ in Schedule 3 and inserting instructions on the ‘Form of auditor’s statement’ to insert the current address of the relevant department.


The amendments to the Rules also recast the form of the Auditor’s statement that must accompany applications for a certificate for the Offset.  These amendments include the deletion of the requirement for the independent auditor to ascertain the applicant company’s qualifying Australian production expenditure on the film. The independent auditor is still required to carry out an audit on an applicant’s statement of production expenditure. The statement has also been updated to conform with current accounting practices and standards. These amendments address issues identified in the 2010 Review of the Australian Independent Screen Production Sector by reducing the administrative burden of applying for a film tax offset.


The amendments also address issues with the definition of ‘Department’. Because the Act already defines ‘Arts Department’ in section 995-1, the definition of ‘Department’ in the Rules is unnecessary and therefore will be deleted by this instrument. Consequently the two references in the Rules to ‘Department’ will be substituted with ‘Arts Department’.

In line with this amendment, the note to the Definitions at Rule 4 will be amended to include reference to the definition of ‘Arts Department’ in the Act and so apply that definition to references to ‘Arts Department’ in the Rules. In the Act ‘Arts Department’ is defined as the Department that:

(a) deals with matters arising under section 1 of the National

Gallery Act 1975; and

(b) is administered by the Arts Minister.


The Rules set out the application requirements and procedures for the issue of provisional and final certificates for the Location Offset. Provisional certificates are issued by the Film Certification Advisory Board (the Board) and final certificates are issued by the Arts Minister, acting on the advice of the Board.


Statement of Compatibility with Human Rights


This Legislative Instrument does not engage any of the applicable human rights and  freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

This Legislative Instrument is compatible with human rights as it does not raise any human rights issues.


Consultation on the amendments to the auditing requirements was undertaken with Screen Australia and the Australian Taxation Office as required under the Australian Screen Production Incentive Program Co-Administration Memorandum of Understanding between the parties.


This instrument is a legislative instrument for the purposes of the Legislative Instruments Act 2003.


This instrument commences on the day after it was registered on the Federal Register of Legislative Instruments.