Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If a company applies to the * Arts Minister for the issue of a certificate to the company for the * post, digital and visual effects production for a * film under section 376 - 45 (certificate for the PDV offset), the Arts Minister must, as soon as practicable after receiving the application, determine in writing the total of the company's * qualifying Australian production expenditure, to the extent that it relates to post, digital and visual effects production for the film, for the purposes of the PDV offset.
(2) In making a determination under subsection (1), the * Arts Minister must have regard to the matters in Subdivision 376 - C.
(3) The * Arts Minister must give the company written notice of the determination.
(4) A determination made under subsection (1) is not a legislative instrument.