PDV Offset Rules 2018
Division 2Information about the film
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Division 2—Information about the film
General information 2.1 Working title of the film. 2.2 Format of the film.
Note: See paragraph 376‑45(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.
Note: If the film is a television series the running time (minutes) and commercial hours must be provided.
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 former 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 former 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 under former 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.