Schedule 1—Information and documents for an application for a provisional certificate
(rule 9)
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 If the company has an ABN, the 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 and has a permanent establishment in Australia—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
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 376‑45(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.
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.
Part B—Documents to be attached to an application for a provisional certificate
1.1 A declaration made in digital form by the applicant or an authorised representative, stating that:
(a) the information contained in the application for the certificate; and
(b) each document attached to the application;
is correct and true in every particular.
1.2 A declaration under clause 1.1 has the effect of a statement to a taxation officer for the purposes of the Taxation Administration Act 1953.
1.3 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 19)
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
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.
Note: If the film is a television series the running time (minutes) and commercial hours must be provided.
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 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.
2.10 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).
2.11 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.
2.12 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.
Part B—Documents to be attached to an application for a certificate
1.1 A declaration made in digital form by the applicant or authorised representative, stating that:
(a) the information contained in the application for the certificate; and
(b) each document attached to the application;
is correct and true in every particular.
1.2 A declaration under clause 1.1 has the effect of a statement to a taxation officer for the purposes of the Taxation Administration Act 1953.
1.3 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.
1.4 Any agreement relating to:
(a) the establishment of the applicant company; or
(b) the transfer of any film production responsibility from an outgoing company to the applicant; or
(c) 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.
1.5 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.
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.
Part Part A - PDV Offset Rules 2018 - —Information to be included in an application for a provisional certificate | Zoe