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Schedule 3—Strengthening the integrity of the film producer offset

Schedule 3 Strengthening the integrity of the film producer offset

   

Income Tax Assessment Act 1997

1  After subsection 376-170(3)

Insert:

          (3A)  Expenditure incurred for the purchase of services is not covered by item 4 of the table in subsection (2) if the services are, to any extent, performed by an individual who is not an Australian resident.

2  Application of amendment

The amendment made by this Schedule applies in relation to films commencing principal photography on or after 1 July 2018.