Commonwealth Consolidated Acts Commonwealth Consolidated ActsExpenditure of a company is also production expenditure of the company on a * film if it is * qualifying Australian production expenditure of the company on the film under section 376 - 150 or 376 - 165.
Note: This means that the special qualifying Australian production expenditure in sections 376 - 150 and 376 - 165 is taken into account both in working out the total amount of the company's qualifying Australian production expenditure and in working out the total amount of all the company's production expenditure on the film.