{"id":"F2011L02023","name":"Revocation of Refundable Film Tax Offset Rules 2002, Refundable Film Tax Offset Rules 2002 (Amendment No.1 of 2003) and Refundable Film Tax Offset Rules 2002 (Amendment No.1 of 2006)","slug":"revocation-of-refundable-film-tax-offset-rules-2002-refundable-film-tax-offset-rules-2002-amendment-","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":87425,"registerId":"commonwealth-F2011L02023-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Revocation of Refundable Film Tax Offset Rules 2002, Refundable Film Tax Offset Rules 2002 (Amendment No.1 of 2003) and Refundable Film Tax Offset Rules 2002 (Amendment No.1 of 2006)","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: Refundable Film Tax Offset Rules 2002 (Amendment No\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nCOMMONWEALTH OF AUSTRALIA\n\n \n\nIncome Tax Assessment Act 1997\n\nActs Interpretation Act 1901\n\n \n\n \n\nRevocation of Refundable Film Tax Offset Rules 2002, Refundable Film Tax Offset Rules 2002 (Amendment No. 1 of 2003) and Refundable Film Tax Offset Rules 2002 (Amendment No. 1 of 2006)\n\n \n\nI, SIMON CREAN, Minister for the Arts, pursuant to sections 376-105 of the Income Tax Assessment Act 1997 and subsection 33(3) of the Acts Interpretation Act 1901 hereby revoke the following\n\n \n\nRefundable Film Tax Offset Rules 2002\n\nRefundable Film Tax Offset Rules 2002 (Amendment No. 1 of 2003)\n\nRefundable Film Tax Offset Rules 2002 (Amendment No. 1 of 2006).\n\n \n\n \n\n \n\nDated      12 September 2011\n\n \n\n \n\n \n\nSIMON CREAN\n\nMinister for the Arts\n\n \n\n \n\n \n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1265},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument performs exactly as its title indicates—revoking three specific earlier legislative instruments. There is no expansion of scope beyond this straightforward housekeeping function."},"complexity_factors":["Single operative provision (just a revocation)","No defined terms or interpretation section","No conditional logic or exceptions","Extremely short (effectively one paragraph of substance)","No cross-references to other legislation beyond the empowering provisions"],"plain_english_summary":"**What this does:** This document formally cancels (revokes) three old sets of tax rules that gave refunds to Australian film producers.\n\n**What's being scrapped:**\n* The original **Refundable Film Tax Offset Rules 2002**\n* The **2003 amendment** to those rules\n* The **2006 amendment** to those rules\n\n**Who it affects:** Film production companies and tax advisers who work in the screen industry. These rules governed how film makers could claim cash refunds from the Tax Office for some production costs.\n\n**Why it matters:** This is housekeeping for the tax law. The Minister used powers under tax and interpretation laws to remove these outdated regulations from the books—likely because the old refundable offset scheme had already been replaced by newer film tax incentives (such as the Producer Offset). This ensures people aren't confused by old rules that no longer apply."}},"importantCases":[],"_links":{"self":"/api/acts/revocation-of-refundable-film-tax-offset-rules-2002-refundable-film-tax-offset-rules-2002-amendment-","history":"/api/acts/revocation-of-refundable-film-tax-offset-rules-2002-refundable-film-tax-offset-rules-2002-amendment-/history","analysis":"/api/acts/revocation-of-refundable-film-tax-offset-rules-2002-refundable-film-tax-offset-rules-2002-amendment-/analysis","conflicts":"/api/acts/revocation-of-refundable-film-tax-offset-rules-2002-refundable-film-tax-offset-rules-2002-amendment-/conflicts","importantCases":"/api/acts/revocation-of-refundable-film-tax-offset-rules-2002-refundable-film-tax-offset-rules-2002-amendment-/important-cases","documents":"/api/acts/revocation-of-refundable-film-tax-offset-rules-2002-refundable-film-tax-offset-rules-2002-amendment-/documents"}}