Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of the location offset and the PDV offset, the following expenditure of a company is also qualifying Australian production expenditure of the company on a * film:
Special Australian expenditure--location offset and PDV offset | |
Item | Type of expenditure |
1 | Australian business overheads general business overheads of the company that: (a) are not incurred in, or in relation to, the * making of the * film; and (b) are not reasonably attributable to: (i) the use of equipment or other facilities for; or (ii) activities undertaken in; the making of the film; to the extent to which they: (c) are incurred for, or are reasonably attributable to: (i) goods and services provided in Australia; or (ii) the use of land located in Australia; or (iii) the use of goods that are located in Australia at the time they are used in the making of the film; and (d) represent a reasonable apportionment of those overheads between the making of the film and the other activities undertaken by the company This item has effect subject to subsection (2). |
2 | Travel to Australia expenditure of the company in relation to an individual's travel to Australia to undertake activities in Australia in relation to the * making of the * film, if the remuneration paid to the individual for those activities is * qualifying Australian production expenditure of the company |
3 | Expenditure incurred in freighting goods to Australia expenditure incurred in freighting goods to Australia, to the extent that the goods will be used in the * making of the * film |
(2) General business overheads of the company are covered by item 1 of the table in subsection (1) only to the extent to which they do not exceed the lesser of:
(a) 2% of the total of all the company's * production expenditure on the * film; and
(b) $500,000.