Commonwealth legislation

Revocation of Refundable Film Tax Offset Rules 2002, Refundable Film Tax Offset Rules 2002 (Amendment No.1 of 2003) and Refundable Film Tax Offset Rules 2002 (Amendment No.1 of 2006)

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

1/10 complexity

What this does: This document formally cancels (revokes) three old sets of tax rules that gave refunds to Australian film producers.

What's being scrapped:

The original Refundable Film Tax Offset Rules 2002
The 2003 amendment to those rules
The 2006 amendment to those rules

Who it affects: Film production companies and tax advisers who work in the screen industry. These rules governed how film makers could claim cash refunds from the Tax Office for some production costs.

Why it matters: This is housekeeping for the tax law. The Minister used powers under tax and interpretation laws to remove these outdated regulations from the books—likely because the old refundable offset scheme had already been replaced by newer film tax incentives (such as the Producer Offset). This ensures people aren't confused by old rules that no longer apply.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Revocation of Refundable Film Tax Offset Rules 2002, Refundable Film Tax Offset Rules 2002 (Amendment No.1 of 2003) and Refundable Film Tax Offset Rules 2002 (Amendment No.1 of 2006).

Revocation of Refundable Film Tax Offset Rules 2002, Refundable Film Tax Offset Rules 2002 (Amendment No.1 of 2003) and Refundable Film Tax Offset Rules 2002 (Amendment No.1 of 2006)

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COMMONWEALTH OF AUSTRALIA

Income Tax Assessment Act 1997

Acts Interpretation Act 1901

Revocation of Refundable Film Tax Offset Rules 2002, Refundable Film Tax Offset Rules 2002 (Amendment No. 1 of 2003) and Refundable Film Tax Offset Rules 2002 (Amendment No. 1 of 2006)

I, SIMON CREAN, Minister for the Arts, pursuant to sections 376-105 of the Income Tax Assessment Act 1997 and subsection 33(3) of the Acts Interpretation Act 1901 hereby revoke the following

Refundable Film Tax Offset Rules 2002

Refundable Film Tax Offset Rules 2002 (Amendment No. 1 of 2003)

Refundable Film Tax Offset Rules 2002 (Amendment No. 1 of 2006).

Dated 12 September 2011

SIMON CREAN

Minister for the Arts

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.