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Producer Offset Rules 2018
In force
Administered by
Department of the Treasury
This item is authorised by the following title:
Income Tax Assessment Act 1997
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F2018L00112
14 February 2018
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Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Purpose of this instrument
5 Schedules
6 Definitions
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Part 2—Provisional certificates for the producer offset
7 Definition for Part 2
8 Application for provisional certificate
9 Form of application for provisional certificate
10 Delivery of application for provisional certificate
11 Fee for application for provisional certificate
12 Indexation factor
13 Film authority to consider application for provisional certificate
14 Film authority may request additional information from applicant
15 Refusal to issue provisional certificate
16 Notice of refusal to issue provisional certificate
17 Issue of provisional certificate
18 Content of provisional certificate
19 Effect of provisional certificate
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Part 3—Certificates for the producer offset
20 Definition for Part 3
21 Form of application for certificate for the producer offset
22 Delivery of application for certificate for the producer offset
23 Adjustment of fee for application for provisional certificate
24 Consideration of application for certificate for the producer offset and other information
25 Film authority may request additional information from applicant
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Part 4—Expenditure statements and foreign currency statements
26 Definition for Part 4
27 Expenditure statements for provisional certificates
28 Expenditure statements for certificates for the producer offset
29 Foreign currency statement for certificates for the producer offset
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Part 5—Audit requirements
30 Conduct of audit
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Part 6—Transitional provisions
31 Definition for Part 6
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32 Application of the 2007 rules
Schedule 1—Information and documents for an application for a provisional certificate
Part A Information to be included in an application for a provisional certificate
Division 1—Information about the applicant
Division 2—Information about the film
Division 3—Other information
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Part B Documents to be attached to an application for a provisional certificate
Schedule 2 Information and documents for an application for a certificate for the producer offset
Part A Information to be included in an application for a certificate for the producer offset
Division 1—Information about the applicant
Division 2—Information about the film
Division 3—Other information
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Part B Documents to be attached to an application for a certificate for the producer offset
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Schedule 3—Repeals
Producer Offset Rules 2007