INCOME TAX ASSESSMENT ACT 1997 - SECT 376.70 Determination of content of film

INCOME TAX ASSESSMENT ACT 1997 - SECT 376.70

  (1)   In determining for the purposes of section   376 - 65 (certificate for the producer offset) whether a * film has a significant Australian content, the * film authority must have regard to the following:

  (a)   the subject matter of the film;

  (b)   the place where the film was made;

  (c)   the nationalities and places of residence of the persons who took part   in the * making of the film;

  (d)   the details of the * production expenditure incurred in respect of the film;

  (e)   any other matters that the film authority considers to be relevant.

  (2)   In determining for the purposes of section   376 - 65 (certificate for the producer offset) whether a * film that is a series has a new creative concept, the * film authority must have regard to the following:

  (a)   the title of the series;

  (b)   whether the series has substantially different characters, settings, production locations and individuals involved in the * making of the series than any other series;

  (c)   any other matters that the film authority considers to be relevant.