INCOME TAX ASSESSMENT ACT 1997 - SECT 376.15 Amount of the location offset
INCOME TAX ASSESSMENT ACT 1997 - SECT 376.15
Amount of the location offset The amount of the location offset is 16.5% of the total of the
company's * qualifying Australian production expenditure on the * film (as
determined by the * Arts Minister under section 376 - 30).