Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A certificate issued to a company under section 378 - 25 must:
(a) be in writing; and
(b) specify the company's * ABN; and
(c) specify the date of issue of the certificate; and
(d) specify the total of the company's * qualifying Australian development expenditure on the relevant * digital game or games, as determined by the * Arts Minister under section 378 - 30; and
(e) if the certificate is issued under subsection 378 - 25(1) (completion certificate) or (3) (porting certificate)--specify:
(i) the name of the digital game to which the certificate relates; and
(ii) the income year in which the digital game was * completed or * ported (as applicable); and
(f) if the certificate is issued under subsection 378 - 25(5) (ongoing development certificate)--specify:
(i) the name of the digital game, or digital games, to which the certificate relates; and
(ii) the income year for which the digital games tax offset is being sought.
(2) The * Arts Minister must give the Commissioner notice of the issue of the certificate within 30 days after issuing the certificate.
(3) The notice under subsection (2) must specify:
(a) the company's name; and
(b) the company's address; and
(c) the amount specified under paragraph (1)(d) in the certificate; and
(d) other matters agreed to between the Arts Minister and the Commissioner.