The Minister must, before the end of 12 months after the commencement of this Division, initiate a review of the effect of this Division in relation to levels of production by the Australian independent production sector compared to levels of production by Australian television broadcasters.
Table of Subdivisions
378 - A Tax offset for Australian expenditure in developing digital games
378 - B Qualifying Australian development expenditure
378 - C Certificates for digital games tax offset
378 - D Review and other matters