Schedule 1—Information and documents for an application for a provisional certificate
(rule 7)
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
facsimile
email.
1.9 The applicant’s level of responsibility for carrying out, or making the arrangements for the carrying out of, all the activities in Australia that were necessary for the post, digital and visual effects production for the film.
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.
2.5 Estimated date of completion of the film.
Details of post, digital and visual effects production for the film
2.6 An outline of the proposed post, digital and visual effects production for the film that has been, or that will be, carried out in Australia.
Financial information
2.7 Estimated dates for:
(a) the start of estimated qualifying Australian production expenditure on post, digital and visual effects production for the film; and
(b) the end of estimated qualifying Australian production expenditure on post, digital and visual effects production for the film.
2.8 Whether a deduction has been claimed under 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 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, or will be claimed, under 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, or will apply, for:
(i) a certificate for the location offset for the film under subsection 376‑230(1) of the Act; or
(ii) a certificate for the producer offset for the film under subsection 376‑230(3) of the Act; or
(b) a certificate for the film has been issued at any time under section 376‑20 of the Act (a certificate for the location offset) or under section 376‑65 of the Act (a certificate for the producer offset) (whether or not the certificate is still in force).
2.12 Whether the applicant is likely to incur expenditure on post, digital and visual effects production for 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.
Part Part A - PDV Offset Rules 2008 - —Information to be included in an application for a provisional certificate | Zoe
Division 3—Other information
3.1 Details of the production company for the film, including the following details:
(a) registered name of the production company;
(b) ABN of the production company;
(c) registered address of the production company;
(d) 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.
Note: Outgoing company is explained in subrule 5(2).
Part B—Documents to be attached to an application for a provisional certificate
1.1 A statutory declaration stating:
(a) that it is made for rule 7; and
(b) that:
(i) the information contained in the application for the provisional certificate; and
(ii) each document attached to the application;
is correct and true in every particular.
1.2 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 PDV offset
(rule 17)
Part A—Information to be included in an application for a certificate for the PDV 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
facsimile
email.
1.9 The applicant’s level of responsibility for carrying out, or making the arrangements for the carrying out of, all the activities in Australia that were necessary for the post, digital and visual effects production for the film.
Note: The Arts Minister must be satisfied that that applicant either carried out, or made the arrangements for the carrying out of, all the activities in Australia that were necessary for the post, digital and visual production for the film—see paragraph 376‑45(5)(b) 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.
2.5 Date of completion of the film.
Details of post, digital and visual effects production for the film
2.6 An outline of the post, digital and visual effects production for the film that was carried out in Australia.
2.7 The names of the companies or individuals that undertook the post, digital and visual effects production that was carried out in Australia for the film.
Financial information
2.8 Dates for:
(a) the start of estimated qualifying Australian production expenditure on post, digital and visual effects production for the film; and
(b) the end of estimated qualifying Australian production expenditure on post, digital and visual effects production for the film.
2.9 Whether a deduction has been claimed under 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 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, or will be claimed, under 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 location offset for the film under subsection 376‑230(1) of the Act; or
(ii) a certificate for the producer offset for the film under subsection 376‑230(3) of the Act; or
(b) a certificate for the film has been issued at any time under section 376‑20 of the Act (a certificate for the location offset) or under section 376‑65 of the Act (a certificate for the producer offset) (whether or not the certificate is still in force).
2.13 Whether the applicant incurred expenditure on post, digital and visual effects production for the film as a foreign resident.
2.14 For any expenditure described in clause 2.13:
(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.
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.
Note: Outgoing company is explained in subsection 376‑180(1) of the Act.
Part B—Documents to be attached to an application for a certificate
1.1 A statutory declaration stating:
(a) that it is made for rule 17; and
(b) that:
(i) the information contained in the application for the certificate for the PDV offset; and
(ii) each document attached to the application:
is correct and true in every particular.
1.2 Evidence 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.
1.3 Any agreement relating to:
(a) the establishment of the applicant company; or
(b) the responsibility of the applicant for post, digital and visual effects production for the film; or
(c) the transfer of any responsibility for post, digital and visual effects production for the film from an outgoing company to the applicant; or
(d) 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.
Note: Outgoing company is explained in subsection 376‑180(1) of the Act.
1.4 Written confirmation from the production company for the film, or from the person that commissioned the applicant’s services in relation to the film, that the applicant is the company that either carried out, or made the arrangements for the carrying out of, all the activities in Australia that were necessary for the post, digital and visual effects production for the film.
Schedule 3—Form of auditor’s statement
(paragraph 17(2)(c))
The Program Manager
Location and PDV Offsets
INSERT ADDRESS
We have examined the attached expenditure statement of estimated qualifying Australian production expenditure (to the extent that relates to post, digital and visual effects production) on the film entitled ______________________________ (‘the schedule’).
We confirm that the auditor responsible for the preparation of this statement is a registered company auditor within the meaning of the Corporations Act 2001 and is not an officer, employee or partner of the applicant, or of a related body corporate of the applicant.
Responsibility of the Applicant for the Statement of Production Expenditure
The Applicant is responsible for the preparation and fair presentation of the Statement of Production Expenditure and has determined that the accounting policies prescribed in the Statement of Production Expenditure are appropriate to meet the Rules.
The Applicant’s responsibility also includes establishing and maintaining internal controls relevant to the preparation and fair presentation of the Statement of Production Expenditure that is free from material misstatement; whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.
Auditor’s Responsibility
We conducted our audit in accordance with the Australian Auditing Standards. The Auditing Standards require that we comply with relevant ethical requirements relating to audit engagements, and plan and perform the audit to obtain reasonable assurance as to whether the Statement of Production Expenditure is free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Statement of Production Expenditure. The procedures selected depend on the auditor’s judgement, including assessment of the risks of material misstatement of the Statement of Production Expenditure, whether due to fraud or error. In making those risk assessments, the auditor considers internal controls relevant to the Applicant’s preparation and fair presentation of the Statement of Production Expenditure, in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Applicant’s internal controls.
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Applicant, as well as evaluating the overall presentation of the Statement of Production Expenditure.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Independence
In conducting our audit, we have complied with the independence requirements of Australian professional accounting bodies.
Auditor’s Opinion
In our opinion, the statement presents fairly, in all material respects, the estimated qualifying Australian production expenditure on the film entitled _______________________ for the period ended ____________, to the extent that it relates to post, digital and visual effects production for the film, in accordance with generally accepted accounting principles.