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PDV Offset Rules 2018
17Effect of provisional certificate
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17 Effect of provisional certificate
A provisional certificate for the PDV offset: (a) does not entitle an applicant to claim a tax offset under Division 376 of the Act; and (b) does not prevent a decision by the Arts Minister to refuse to grant a certificate under Division 376 of the Act; and (c) is not a guarantee that the Arts Minister will issue a certificate to the applicant under section 376‑45 of the Act.