Location Offset Rules 2008
6Application for provisional certificate
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6 Application for provisional certificate
A company may apply to the Board for a provisional certificate, for a film, for the location offset if the company: (a) is an Australian resident; or (b) is a foreign resident, has a permanent establishment in Australia and has an ABN, and (c) is carrying out, or is making the arrangements for the carrying out of, all the activities in Australia that are necessary for the making of the film; or (d) is developing the film prior to the establishment of a production company.