6Application for provisional certificate

6 Application for provisional certificate

A company may apply to the Board for a provisional certificate, for a film, for the PDV offset if: (a) either: (i) the company is an Australian resident; or (ii) the company: (A) is a foreign resident; and (B) has a permanent establishment in Australia; and (C) has an ABN; and (b) the company is the company that is carrying out, or is making the arrangements for the carrying out of, all the activities in Australia that are necessary for the post, digital and visual effects production for the film.