Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The * Arts Minister must, as soon as practicable after deciding to issue a certificate under section 378 - 25 to a company, determine for the purposes of the digital games tax offset:
(a) if the certificate is to be issued under subsection 378 - 25(1) (completion certificate) to the company for an income year in relation to a * digital game--the total of the company's * qualifying Australian development expenditure on the game incurred in * completing the game, whether incurred in that income year or in an earlier income year; or
(b) if the certificate is to be issued under subsection 378 - 25(3) (porting certificate) to the company for an income year in relation to a digital game--the total of the company's qualifying Australian development expenditure on the game incurred in * porting the game, whether incurred in that income year or in an earlier income year; or
(c) if the certificate is to be issued under subsection 378 - 25(5) (ongoing development certificate) to the company for an income year in relation to one or more digital games--the total of the company's qualifying Australian development expenditure on the games incurred in the income year on the * ongoing development of the games in the income year.
(2) The determination must be in writing, but is not a legislative instrument.
(3) In making the determination, the * Arts Minister must have regard to the matters in Subdivision 378 - B.
(4) The * Arts Minister must give the company written notice of the determination (including reasons for the determination).
378 - 35 Development expenditure
378 - 40 Qualifying Australian development expenditure
378 - 45 Expenditure incurred by prior companies in completing or porting a digital game
378 - 50 Expenditure to be worked out excluding GST