Commonwealth Consolidated Acts Commonwealth Consolidated Acts
Income Tax Assessment Act 1997
1 Subparagraph 376 - 20(2)(c)(i)
Omit "documentary", substitute " * documentary".
2 Subparagraph 376 - 20(2)(c)(iii)
Omit "quiz program", substitute "quiz program, game show".
3 After section 376 - 20
Insert:
376 - 25 Meaning of documentary
Meaning of documentary
(1) A * film is a documentary if the film is a creative treatment of actuality, having regard to:
(a) the extent and purpose of any contrived situation featured in the film; and
(b) the extent to which the film explores an idea or a theme; and
(c) the extent to which the film has an overall narrative structure; and
(d) any other relevant matters.
Exclusion of infotainment or lifestyle programs and magazine programs
(2) However, a * film is not a documentary if it is:
(a) an infotainment or lifestyle program (within the meaning of Schedule 6 to the Broadcasting Services Act 1992 ); or
(b) a film that:
(i) presents factual information; and
(ii) has 2 or more discrete parts, each dealing with a different subject or a different aspect of the same subject; and
(iii) does not contain an over - arching narrative structure or thesis.
4 Subparagraph 376 - 45(2)(c)(i)
Omit "documentary", substitute " * documentary".
5 Subparagraph 376 - 45(2)(c)(iii)
Omit "quiz program", substitute "quiz program, game show".
6 Subparagraph 376 - 65(2)(d)(ii)
Omit "quiz program", substitute "quiz program, game show".
7 Subparagraph 376 - 65(2)(d)(iii)
Omit "documentary", substitute " * documentary".
8 Paragraph 376 - 65(3)(c)
Omit "documentary", substitute " * documentary".
9 Subsection 376 - 65(6) (cells at table items 2, 3, 5, 6, 7 and 8, column headed "For this type of film ... ")
Omit "documentary", substitute " * documentary".
10 Subsection 376 - 170(4A)
Omit "documentary", substitute " * documentary".
11 Subsection 995 - 1(1)
Insert:
"documentary" has the meaning given by section 376 - 25.
12 Application of amendments
(1) The amendments made by items 1, 3, 4, 7, 8, 9, 10 and 11 apply in relation to films commencing principal photography on or after 1 July 2012.
(2) The amendments made by items 2, 5 and 6 apply in relation to films commencing principal photography on or after the day this Schedule commences.