Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 376.260

Rules establishing the Film Certification Advisory Board

  (1)   The * Arts Minister may, by legislative instrument, make rules:

  (a)   establishing a Film Certification Advisory Board to:

  (i)   consider applications under subsection   376 - 230(1) (application for a certificate for the location offset) or (2) (application for a certificate for the PDV offset) and advise the Minister on whether to issue certificates under section   376 - 20 (certificate for the location offset) or 376 - 45 (certificate for the PDV offset); and

  (ii)   perform such other functions in relation to the operation of this Division as are specified in the rules; and

  (b)   specifying the membership of the Board and the terms and conditions of appointment to the Board; and

  (c)   specifying procedures to be followed by the Board in performing its functions.

Rules providing for provisional certificates in relation to location offset and the PDV offset

  (2)   The * Arts Minister may, by legislative instrument, make rules providing for the issue of provisional certificates in relation to the location offset or the PDV offset.

Rules about applications for certificates in relation to the location offset and the PDV offset

  (3)   The * Arts Minister may, by legislative instrument, make rules specifying how applications for certificates (including provisional certificates) in relation to the location offset or the PDV offset are to be made, including:

  (a)   the form in which applications are to be made; and

  (b)   the information to be provided in applications; and

  (c)   methods for verifying such information; and

  (d)   procedures for providing, at the Minister's request, additional information in support of an application.

  (4)   Rules under paragraph   (3)(c) can include rules requiring reports by auditors or independent line producers.