1

Australian development expenditure

* development expenditure on the * film to the extent to which it is incurred for, or is reasonably attributable to:

(a) goods and services provided in Australia; or

(b) the use of land located in Australia; or

(c) the use of goods that are located in Australia at the time they are used in the * making of the film

[see subsection   (2)]

2

Expenditure incurred in acquiring Australian copyright

expenditure incurred to acquire copyright, or a licence in relation to copyright, in a pre - existing work for use in the * film if the copyright is held by an individual or a company that is an Australian resident

3

Expenditure incurred in producing Australian copyrighted promotional material

expenditure incurred in producing material for use in publicising or otherwise promoting the * film if the copyright in the material is held by an individual or a company that is an Australian resident

4

Expenditure incurred in producing additional content

expenditure incurred in producing audio or visual content for the * film otherwise than for use in the first copy of the film, to the extent that the expenditure is incurred in Australia prior to the * completion of the film

5

Regulations

expenditure prescribed by the regulations

6

Certain financing expenditure

expenditure incurred in Australia prior to the end of the income year in which * completion of the * film occurs in respect of any of the following:

(a) insurance related to making the film;

(b) fees for audit services and legal services provided in Australia in relation to raising and servicing the financing of the film which are incurred by the company that makes, or is responsible for making, the film;

(c) fees for incorporation and liquidation of the company that makes or is responsible for making the film.