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Income Tax Assessment (Digital Games Tax Offset) Rules 2023
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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F2023L00992
07 July 2023
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Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Definitions
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Part 2—Certificates for digital games tax offset
5 Definition for Part 2
6 Form of application for certificate
7 Amendment or withdrawal of application for certificate
8 Board to consider application for certificate if requested
9 Request for additional information
10 Board to advise Arts Minister
11 Amendment of certificate
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Part 3—Provisional certificates for digital games tax offset
12 Definition for Part 3
13 Application for provisional certificate
14 Form of application for provisional certificate
15 Amendment or withdrawal of application for provisional certificate
16 Board to consider application for provisional certificate
17 Board may request additional information
18 Refusal to issue provisional certificate
19 Notice of refusal to issue provisional certificate
20 Content of provisional certificate
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Part 4—Digital Games Tax Offset Advisory Board
21 Establishment of the Board
22 Functions of the Board
23 Membership of the Board
24 Leave of absence
25 Acting Appointment
26 Resignation of members
27 Termination of members
28 Duty of confidentiality
29 Disclosure of interests
30 Meetings of the Board
31 Quorum
32 Conduct of meetings
33 Powers, functions and decisions without meetings
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Schedule 1—Information and documents required for an application for certificate
Part A—Information to be included in an application for a certificate
Division 1—Information about the applicant
Division 2—Information about the digital game
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Division 3—Financial information
Part B—Documents to be attached to an application for a certificate
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Schedule 2—Information and documents required for an application for provisional certificate
Part A—Information to be included in an application for a provisional certificate
Division 1—Information about the applicant
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Division 2—Information about the digital game
Part B—Documents to be attached to an application for a certificate