4Definitions

4 Definitions

In these Rules:

Act means the Income Tax Assessment Act 1997.

application for a certificate for the PDV offset means an application made under subsection 376‑230(2) of the Act.

Board has the meaning given by rule 4 of the Film Certification Advisory Board Rules 2008.

certificate for the PDV offset means a certificate issued by the Arts Minister under section 376‑45 of the Act.

estimated qualifying Australian production expenditure means an amount worked out having regard to the matters in Subdivision 376‑C of the Act.

independent line producer means a person who:

(a) has recent experience in large budget film production management; and
(b) in the Board’s opinion, is independent of the company in relation to whom he or she is asked, under subrule 9(3) or 19(3), to provide a report.

PDV offset means the tax offset mentioned in subsection 376‑35(1) of the Act.

provisional certificate means a certificate issued by the Board under rule 13.

registered company auditor has the meaning given by section 9 of the Corporations Act 2001.

related body corporate has the meaning given by section 9 of the Corporations Act 2001.

statutory declaration means a statutory declaration made under the Statutory Declarations Act 1959.

Note: Several other words and expressions used in these Rules have the meaning given by subsection 995‑1(1) of the Act. For example:

 arm’s length
 arrangement

Arts Department

 Arts Minister
 associate
 Australian resident
 completed
 film
 permanent establishment
 production expenditure
 qualifying Australian production expenditure
 television series.