23Board to advise Arts Minister

23 Board to advise Arts Minister

(1) For paragraph 21(1)(b), if the Arts Minister has asked the Board to advise whether to issue a certificate for the PDV offset to an applicant, the Board must advise the Arts Minister, in writing: (a) whether the Board is satisfied that the conditions set out in subsection 376‑45(2), (3) and (5) of the Act are met in relation to the application, assuming, as far as is practicable, that: (i) the Board were acting under Division 376 of the Act; and (ii) the Board had determined the qualifying Australian production expenditure on the film, to the extent that it relates to post, digital and visual effects production for the film; and (b) whether or not to issue a certificate for the PDV offset to the applicant. (2) If the Board advises the Arts Minister: (a) that it is not satisfied that a condition set out in section 376‑45 of the Act is met in relation to an application; or (b) not to issue a certificate for the PDV offset to an applicant; the Board’s written advice to the Arts Minister must include a reason for that advice.