Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A company may apply to the * Arts Minister for the issue of a certificate to the company for a * film under section 376 - 20 (certificate for the location offset) when all of the company's * qualifying Australian production expenditure for the film has been incurred.
Application for PDV offset certificate
(2) Once all of a company's * qualifying Australian production expenditure on a * film, to the extent that it relates to * post, digital and visual effects production for the film, has been incurred, the company may apply to the * Arts Minister for the issue of a certificate to the company for the film under section 376 - 45 (certificate for the PDV offset).
Application for producer offset certificate
(3) Once a * film is * completed, a company may apply to the * film authority for the issue of a certificate to the company for the film under section 376 - 65 (certificate for the producer offset).
Form of application
(4) An application under subsection (1) or (2) must be made in accordance with the rules determined by the * Arts Minister under section 376 - 260 so far as they relate to the requirements for applications.
(5) An application under subsection (3) must be made in accordance with the rules determined by the * film authority under section 376 - 265 so far as they relate to the requirements for applications.