Schedule 1—Information and documents for an application for a provisional certificate
(rule 9)
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
email.
1.9 The applicant’s level of responsibility for the making of the film.
Note: 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 15(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.
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.
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.
Part B—Documents to be attached to an application for a provisional certificate
1.1 A declaration made in digital form by the applicant or an authorised representative, stating that:
(a) the information contained in the application for the certificate; and
(b) each document attached to the application;
is correct and true in every particular.
1.2 A declaration under clause 1.1 has the effect of a statement to a taxation officer for the purposes of the Taxation Administration Act 1953.
1.3 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 19)
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
email.
1.9 The applicant’s level of responsibility for the making of the film.
Note: 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.
Note: If the film is a television series the running time (minutes) and commercial hours must be provided.
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
2.8 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 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.
2.10 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).
2.11 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.
2.12 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 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.
2.14 Whether the applicant incurred expenditure on the film as a foreign resident.
2.15 For any expenditure described in clause 2.14:
(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
2.16 Whether or not the television series is predominantly a digital animation or other animation.
2.17 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.
2.18 Number of episodes in the series.
2.19 Duration of the series, in hours.
2.20 Estimated qualifying Australian production expenditure for the series.
2.21 Estimated qualifying Australian production expenditure (in Australian dollars) divided by the running time of the series (in hours).
2.22 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.
Part B—Documents to be attached to an application for a certificate for the location offset
1.1 A declaration made in digital form by the applicant or an authorised representative, stating that:
(a) the information contained in the application for the certificate; and
(b) each document attached to the application;
is correct and true in every particular.
1.2 A declaration under clause 1.1 has the effect of a statement to a taxation officer for the purposes of the Taxation Administration Act 1953.
1.3 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.
1.4 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.
1.5 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.