Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 376.155

    Despite sections   376 - 145, 376 - 150, 376 - 165 and 376 - 170, the following expenditure of a company is not qualifying Australian production expenditure of a company on a * film:

  (a)   expenditure that is incurred when:

  (i)   the company is a foreign resident; and

  (ii)   the company does not have both a * permanent establishment in Australia and an * ABN;

  (b)   expenditure in relation to:

  (i)   remuneration and other benefits provided to an individual for the individual's services in relation to the * making of the film; or

  (ii)   travel and other costs associated with the services an individual provides in relation to the making of the film;

    if the individual:

  (iii)   is not a member of the cast; and

  (iv)   enters Australia to work on the film for less than 2 consecutive calendar weeks;

  (c)   expenditure prescribed by the regulations.