Location Offset Rules 2018
Division 2Information about the film
Start here
Get a plain-English read of Division 2
Turn the raw legal text into a practical explanation grounded in Location Offset Rules 2018.
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.
Note: If a film is a television series the running time (minutes) and commercial hours must be provided.
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 2.7 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. 2.8 Whether a deduction has been claimed under former 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. 2.9 Whether a provisional certificate, or a final certificate, has been issued at any time under former 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). 2.10 Whether a deduction has been claimed under former Division 10BA of Part III of the Income Tax Assessment Act 1936 in relation to the film. 2.11 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. 2.12 Whether the applicant is likely to incur expenditure on the film as a foreign resident. 2.13 For any expenditure described in clause 2.12: (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 2.14 Whether or not the television series is predominantly a digital animation or other animation. 2.15 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. 2.16 Estimated number of episodes in the series. 2.17 Estimated duration of the series, in hours. 2.18 Estimated qualifying Australian production expenditure for the series. 2.19 Estimated qualifying Australian production expenditure on the series (in Australian dollars) divided by the estimated running time of the series (in hours). 2.20 Details of any expenditure for the pilot episode (if any) that is estimated qualifying Australian production expenditure.