Commonwealth Consolidated Acts

BROADCASTING SERVICES ACT 1992 - SECT 103J

  (1)   For the purposes of this Division:

  (a)   if the whole of an item of expenditure (other than non - designated pre - production expenditure) is paid at a particular time--the expenditure is incurred when the expenditure is paid; and

  (b)   if different parts of an item of expenditure (other than non - designated pre - production expenditure) are paid at different times--each part   is incurred when the part   is paid.

  (2)   For the purposes of this Division:

  (a)   if the whole of an item of non - designated pre - production expenditure is paid at a particular time--the expenditure is incurred at whichever is the later of the following times:

  (i)   the time when the expenditure is paid;

  (ii)   the commencement of principal photography for the program or program material concerned; and

  (b)   if different parts of an item of non - designated pre - production expenditure are paid at different times--each part   is incurred at whichever is the later of the following times:

  (i)   the time when the part   is paid;

  (ii)   the commencement of principal photography for the program or program material concerned.