Schedule 1—Information and documents for an application for a provisional certificate
(rule 7)
Part A—Information to be included in an application for a provisional certificate
Division 1—Information about the applicant
1.1 Registered name of the company.
1.2 ABN of the company.
1.3 For a company that is incorporated in a State or Territory—the State or Territory in which the company is incorporated.
1.4 For a company that is not incorporated in a State or Territory—the place in which the company is incorporated.
1.5 Registered address of the company.
1.6 For a company that is a foreign resident—details of the company’s permanent establishment in Australia.
1.7 Names and addresses of company directors.
1.8 Details of the contact person for the application, including the following details:
name
office or title
telephone
business address
mobile
facsimile
email.
1.9 The applicant’s level of responsibility for the making of the film.
Note 2: The Board must be satisfied that the applicant will, or is likely to, carry out, or make the arrangements for the carrying out of, all the activities in Australia that were necessary for the making of the film (see subrule 13(1) and paragraph 376‑20(5)(c) of the Act).
Division 2—Information about the film
General information
2.1 Working title of the film.
2.2 Format of the film.
Note: See paragraph 376‑20(2)(c) of the Act.
2.3 Synopsis of the film.
Note: If the film is a television series, a synopsis of the series must be provided.
2.4 Estimated running time of the film.
2.5 Estimated date of commencement of:
(a) for an animated film—the production of animated images; or
(b) otherwise—principal photography on the film.
2.6 Estimated date of completion of the film.
Financial information
2.8 Estimated dates for:
(a) the start of estimated qualifying Australian production expenditure on the film; and
(b) the end of estimated qualifying Australian production expenditure on the film.
2.9 Whether a deduction has been claimed under Division 10B of Part III of the Income Tax Assessment Act 1936 in relation to a unit of industrial property that relates to copyright in the film.
2.10 Whether a provisional certificate, or a final certificate, has been issued at any time under Division 10BA of Part III of the Income Tax Assessment Act 1936 in relation to the film (whether or not the certificate is still in force).
2.11 Whether a deduction has been claimed, or will be claimed, under Division 10BA of Part III of the Income Tax Assessment Act 1936 in relation to the film.
2.12 Whether:
(a) the applicant, or another person, has applied for:
(i) a certificate for the PDV offset for the film under subsection 376‑230(2) of the Act; or
(ii) a certificate for the producer offset for the film under subsection 376‑230(3) of the Act; or
(iii) a certificate for the refundable tax offset for the film under section 376‑75 of the Act as in force immediately before 25 September 2007; or
(b) a certificate for the film has been issued at any time (whether or not the certificate is still in force) under:
(i) section 376‑45 of the Act (a certificate for the PDV offset); or
(ii) section 376‑65 of the Act (a certificate for the producer offset); or
(iii) Division 376 of the Act as in force immediately before 25 September 2007.
2.13 Whether the applicant is likely to incur expenditure on the film as a foreign resident.
2.14 For any expenditure described in clause 2.13:
(a) the estimated total amount of the expenditure; and
(b) the period or periods during which the expenditure is likely to be incurred; and
(c) whether, during the whole or a part of a period mentioned in paragraph (b), the applicant will not have, or is likely not to have, a permanent establishment in Australia or an ABN.
Further information required if the film is a television series
2.15 Whether or not the television series is predominantly a digital animation or other animation.
2.16 Estimated length of time, in months, that it will take for:
(a) for a television series that is predominantly a digital animation or other animation—the series to be made, excluding pre‑production activities; or
(b) otherwise—principal photography to take place.
2.17 Estimated number of episodes in the series.
2.18 Estimated duration of the series, in hours.
2.19 Estimated qualifying Australian production expenditure for the series.
2.20 Estimated qualifying Australian production expenditure on the series (in Australian dollars) divided by the estimated running time of the series (in hours).
2.21 Details of any expenditure for the pilot episode (if any) that is estimated qualifying Australian production expenditure.
Division 3—Other information
3.1 Details of the production company for the film, including the following details:
registered name of the production company;
ABN of the production company;
registered address of the production company;
names and addresses of directors of the production company.
3.2 For any provider of goods or services that will be used in the making of the film who is:
(a) an associate of the applicant; or
(b) an associate of a company that is an associate of the applicant;
the details of the provider.
3.3 Details of any company that is an outgoing company.
Note: Outgoing company is explained in subrule 5(2).
Part B—Documents to be attached to an application for a provisional certificate
1.1 A statutory declaration stating:
(a) that it is made for rule 7; and
(b) that:
(i) the information contained in the application for the provisional certificate; and
(ii) each document attached to the application;
is correct and true in every particular.
1.2 Evidence, if it is available, that:
(a) for an applicant that is an Australian resident—the applicant is an Australian resident; or
(b) for an applicant that is not an Australian resident—the applicant has:
(i) a permanent establishment in Australia; and
(ii) an ABN.
Schedule 2—Information and documents for an application for a certificate for the location offset
(rule 17)
Part A—Information to be included in an application for a certificate for the location offset
Division 1—Information about the applicant
1.1 Registered name of the company.
1.2 ABN of the company.
1.3 For a company that is incorporated in a State or Territory—the State or Territory in which the company is incorporated.
1.4 For a company that is not incorporated in a State or Territory—the place in which the company is incorporated.
1.5 Registered address of the company.
1.6 For a company that is a foreign resident—details of the company’s permanent establishment in Australia.
1.7 Names and addresses of company directors.
1.8 Details of the contact person for the application, including the following details:
name
office or title
telephone
business address
mobile
facsimile
email.
1.9 The applicant’s level of responsibility for the making of the film.
Note 2: The Arts Minister must be satisfied that the applicant either carried out, or made the arrangements for the carrying out of, all the activities in Australia that were necessary for the making of the film (see paragraph 376‑20(5)(c) of the Act).
Division 2—Information about the film
General information
2.1 Title of the film.
2.2 Format of the film.
Note: See paragraph 376‑20(2)(c) of the Act.
2.3 Synopsis of the film.
Note: If the film is a television series, a synopsis of the series must be provided.
2.4 Running time of the film.
2.5 Date of commencement of:
(a) for an animated film—the production of animated images; or
(b) otherwise—principal photography on the film.
2.6 Date of completion of the film.
2.7 A list of all cast and crew who are not Australian citizens and who worked on the film in Australia, and details of the capacity in which they worked on the film.
Financial information
2.9 Dates for:
(a) the start of estimated qualifying Australian production expenditure on the film; and
(b) the end of estimated qualifying Australian production expenditure on the film.
2.10 Whether a deduction has been claimed under Division 10B of Part III of the Income Tax Assessment Act 1936 in relation to a unit of industrial property that relates to copyright in the film.
2.11 Whether a provisional certificate, or a final certificate, has been issued at any time under Division 10BA of Part III of the Income Tax Assessment Act 1936 in relation to the film (whether or not the certificate is still in force).
2.12 Whether a deduction has been claimed, or will be claimed, under Division 10BA of Part III of the Income Tax Assessment Act 1936 in relation to the film.
2.13 Whether:
(a) the applicant, or another person, has applied for:
(i) a certificate for the PDV offset for the film under subsection 376‑230(2) of the Act; or
(ii) a certificate for the producer offset for the film under subsection 376‑230(3) of the Act; or
(iii) a certificate for the refundable tax offset for the film under section 376‑75 of the Act as in force immediately before 25 September 2007; or
(b) a certificate for the film has been issued at any time (whether or not the certificate is still in force) under:
(i) section 376‑45 of the Act (a certificate for the PDV offset); or
(ii) section 376‑65 of the Act (a certificate for the producer offset); or
(iii) Division 376 of the Act as in force immediately before 25 September 2007.
2.14 Whether any State or Territory government film incentive has been applied for, or received, in relation to the film and, if so:
(a) the type of incentive; and
(b) the name of the administering State or Territory government department; and
(c) the name and contact details of any relevant State or Territory government officer involved in administering the incentive in relation to the film.
2.15 Whether any grant or assistance (whether financial or otherwise) has been applied for, or received, from a Commonwealth government department or agency in relation to the film and, if so:
(a) the type of grant or assistance; and
(b) the name of the administering Commonwealth government department or agency; and
(c) the name and contact details of any person involved in administering the grant or assistance on behalf of the Commonwealth in relation to the film.
2.16 Details of any expenditure claimed as estimated qualifying Australian production expenditure by the applicant under item 4 of the table in subsection 376‑150(1) of the Act.
2.17 Whether the applicant incurred expenditure on the film as a foreign resident.
2.18 For any expenditure described in clause 2.17:
(a) the estimated total amount of the expenditure; and
(b) the period or periods during which the expenditure was incurred; and
(c) whether, during the whole or a part of a period mentioned in paragraph (b), the applicant did not have a permanent establishment in Australia or an ABN.
Further information required if the film is a television series
2.19 Whether or not the television series is predominantly a digital animation or other animation.
2.20 Length of time, in months, that it took for:
(a) for a television series that is predominantly a digital animation or other animation—the series to be made, excluding pre‑production activities; or
(b) otherwise—principal photography to take place.
2.21 Number of episodes in the series.
2.22 Duration of the series, in hours.
2.23 Estimated qualifying Australian production expenditure for the series.
2.24 Estimated qualifying Australian production expenditure (in Australian dollars) divided by the running time of the series (in hours).
2.25 Details of any expenditure for the pilot episode (if any) that is estimated qualifying Australian production expenditure.
Division 3—Other information
3.1 For any provider of goods or services that are used in the making of the film who is:
(a) an associate of the applicant; or
(b) an associate of a company that is an associate of the applicant;
the details of the provider.
3.2 Details of any company that is an outgoing company.
Note: Outgoing company is explained in subsection 376‑180(1) of the Act.
Part B—Documents to be attached to an application for a certificate for the location offset
1.1 A statutory declaration stating:
(a) that it is made for rule 17; and
(b) that:
(i) the information contained in the application for the certificate for the location offset; and
(ii) each document attached to the application:
is correct and true in every particular.
1.2 Details of:
(a) fees; and
(b) advances that are not recoverable from the payee; and
(c) residuals that are:
(i) paid out to cast before the film’s completion; and
(ii) included in the qualifying Australian production expenditure claimed by the applicant for the location offset.
1.3 Evidence that:
(a) for an applicant that is an Australian resident—the applicant is an Australian resident; or
(b) for an applicant that is not an Australian resident—the applicant has:
(i) a permanent establishment in Australia; and
(ii) an ABN.
1.4 Any agreement relating to:
(a) the establishment of the applicant company; or
(b) the transfer of any film production responsibility from an outgoing company to the applicant; or
(c) the distribution or exhibition of the completed film.
Note: Examples for paragraph (c):
1 A deal memorandum.
2 A letter of confirmation, on official letterhead, from the distributor.
Note: Outgoing company is explained in subsection 376‑180(1) of the Act.
Schedule 3—Form of auditor’s statement
(subparagraphs 17(3)(d)(i) and (4)(d)(i))
The Program Manager
Location and PDV Offsets
INSERT ADDRESS
We have examined the attached statement of estimated qualifying Australian production expenditure on the film entitled ______________________________ (‘the schedule’).
We confirm that the auditor responsible for the preparation of this statement is a registered company auditor within the meaning of the Corporations Act 2001 and is not an officer, employee or partner of the applicant, or of a related body corporate of the applicant.
Responsibility of the Applicant for the Statement of Production Expenditure
The Applicant is responsible for the preparation and fair presentation of the Statement of Production Expenditure and has determined that the accounting policies prescribed in the Statement of Production Expenditure are appropriate to meet the Rules.
The Applicant’s responsibility also includes establishing and maintaining internal controls relevant to the preparation and fair presentation of the Statement of Production Expenditure that is free from material misstatement; whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.
Auditor’s Responsibility
We conducted our audit in accordance with Australian Auditing Standards. These Auditing Standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the Statement of Production Expenditure are free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Statement of Production Expenditure. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the Statement of Production Expenditure, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Applicant’s preparation and fair presentation of the Statement of Production Expenditure in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Applicant’s internal control.
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Applicant, as well as evaluating the overall presentation of the Statement of Production Expenditure.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Independence
In conducting our audit, we have complied with the independence requirements of the Australian professional accounting bodies.
Auditor’s Opinion
In our opinion, the statement presents fairly, in all material respects, the estimated qualifying Australian production expenditure on the film entitled _______________________ for the period ended ____________ in accordance with generally accepted accounting principles.