Commonwealth Consolidated Acts Commonwealth Consolidated ActsCompanies may be entitled to 1 of 3 refundable tax offsets in relation to Australian expenditure incurred in making films. The offsets are designed to support and develop the Australian screen industry by providing concessional tax treatment for Australian expenditure.
Table of sections
376 - 2 Key features of the tax offsets for Australian production expenditure on films
376 - 5 Structure of this Division