19Form of application for certificate for the location offset

19 Form of application for certificate for the location offset

Information in application (1) An application for a certificate for the location offset must: (a) be made to the Arts Minister in writing; and (b) include the information specified in clauses 1.1 to 2.15 and Division 3 of Part A of Schedule 2; and (c) be signed on behalf of the applicant. (2) If the film is a television series, the application must also include the information specified in clauses 2.16 to 2.22 of Part A of Schedule 2. Documents attached to application (3) The following documents must be attached to the application: (a) the documents specified in Part B of Schedule 2; (b) any agreement relating to the responsibility of the applicant for all the activities in Australia that were necessary for the making of the film; (c) an expenditure statement, prepared in accordance with rule 26, for the estimated qualifying Australian production expenditure on the film; (d) an auditor’s statement that: (i) includes an audited qualifying Australian production expenditure figure; and (ii) includes a statement that the audit was conducted in compliance with rule 28; and (iii) is signed by a person who: (A) is a registered company auditor; and (B) is not an officer, employee or partner of the applicant or of a body corporate that is a related body corporate in relation to the applicant; (e) if the expenditure statement contains an amount of estimated qualifying Australian production expenditure that has been translated into Australian currency using the special translation rule in item 9 or 9B of the table in subsection 960‑50(6) of the Act—a foreign currency statement, prepared in accordance with rule 27. (4) If expenditure incurred to acquire copyright, or a licence in relation to copyright, in a pre‑existing work for use in the film is claimed, by the applicant, as estimated qualifying Australian production expenditure under item 2 of the table in subsection 376‑150(1) of the Act, the following documents must also be attached to the application: (a) evidence that the copyright is held by an Australian resident; (b) proof of the acquisition of the copyright or a licence in relation to the copyright (including any agreement in relation to the acquisition). (5) If expenditure is claimed, by the applicant, as estimated qualifying Australian production expenditure under item 3 of the table in subsection 376‑150(1) of the Act because it was incurred in producing material for use in publicising or otherwise promoting the film, the following documents must also be attached to the application: (a) evidence that the copyright in the material is held by an Australian resident; (b) evidence that the expenditure was so incurred. (6) If expenditure is claimed, by the applicant, as estimated qualifying Australian production expenditure under item 4 of the table in subsection 376‑150(1) of the Act because it was incurred in producing audio or visual content for the film, the following documents must also be attached to the application: (a) evidence that the content was produced otherwise than for use in the first copy of the film; (b) evidence that the expenditure was incurred in Australia prior to the completion of the film.