Commonwealth Consolidated Acts Commonwealth Consolidated ActsDespite sections 376 - 125 and 376 - 130, the expenditure of a company is not production expenditure of the company on a * film in relation to the location offset if:
(a) the film is a television series that is not a * feature film or a mini - series of television drama; and
(b) the expenditure is reasonably attributable to the production of a pilot episode to the television series; and
(c) the expenditure, apart from this subsection, would be production expenditure that was not * qualifying Australian production expenditure.