8Application for provisional certificate

8 Application for provisional certificate

A company may apply to the Board for a provisional certificate for the location offset if: (a) the company: (i) is an Australian resident; or (ii) is a foreign resident who intends to establish a permanent establishment in Australia; or (iii) is a foreign resident that has a permanent establishment in Australia and has an ABN; and (b) the company is: (i) 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 (ii) developing the film prior to the establishment of a production company.