Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 378.100

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

  (a)   specifying how applications for certificates in relation to the digital games tax offset are to be made, including:

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

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

  (iii)   methods for verifying such information; and

  (iv)   procedures for providing, at the Arts Minister's request, additional information in support of an application; and

  (b)   specifying the form and contents of certificates in relation to the digital games tax offset; and

  (c)   specifying how amendments of certificates in relation to the digital games tax offset are to be made, including:

  (i)   the form in which the request for an amendment may be made; and

  (ii)   circumstances in which an amendment may be requested, or made on the Arts Minister's own initiative; and

  (iii)   the information to be provided in a request for an amendment; and

  (iv)   methods for verifying such information; and

  (v)   procedures for providing, at the Arts Minister's request, additional information in support of a request for an amendment; and

  (d)   providing for provisional certificates (including in relation to a matter referred to in paragraph   (a), (b) or (c)).