19Board to consider application for certificate for the PDV offset

19 Board to consider application for certificate for the PDV offset

(1) If the Arts Minister asks the Board to advise him or her about an application for a certificate for the PDV offset, the Board must: (a) consider the application; and (b) advise the Arts Minister as requested. (2) For paragraph (1)(a), in considering the application, the Board: (a) may seek information or advice from any person or source; and (b) may take into account the knowledge and experience of its members; and (c) must consider all relevant information, including the following information: (i) the application and attached documents; (ii) any written report requested by the Board under subrule (3) and any written submission made by the applicant in response to that report; (iii) any additional information provided by the applicant under rule 20; (iv) any other relevant information or advice obtained by the Board. (3) Without limiting paragraph (2)(a), the Board may ask an independent line producer to provide a written report to the Board about any matter that is relevant to whether a condition set out in subsection 376‑45(2), (3) or (5) of the Act has been met. (4) A report under subsection (3) may include advice about any of the following matters: (a) whether the applicant’s expenditure statement is commercially reasonable; (b) whether specific items claimed in the applicant’s expenditure statement are reasonably attributable to the production expenditure on the film or to the estimated qualifying Australian production expenditure on the film (to the extent that the estimated qualifying Australian production expenditure relates to post, digital and visual effects production for the film); (c) whether costs that are charged for specific items indicate that the parties to the transaction were dealing with each other at arm’s length. (5) If the Board intends to use information or advice from a third party to support advice to the Arts Minister not to issue a certificate for the PDV offset to an applicant, the Board must give the applicant reasonable opportunity to comment on the substance of that information or advice. (6) If the Board asks an independent line producer to provide the Board with a written report under subrule (3), the Board must: (a) give a copy of the report to the applicant to whom it relates as soon as practicable; and (b) give the applicant reasonable opportunity to make a written submission to the Board in response to the report.