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Exposure Draft - Amendments to the Tax Law Provisions Related to the Film Tax Offsets


Friday, 29 July 2011

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The Assistant Treasurer has released for public consultation an exposure draft legislation (and associated explanatory memorandum) which amends the tax law to make a number of changes to the film tax offsets.

The draft legislation:

  • makes a number of amendments to the producer offset to more efficiently and effectively deliver government support to Australian screen producers.
  • provides enhancements to the location and the post, digital and visual effects offset.

These amendments were announced in the 2011-12 Budget.

These changes were first announced on 10 May 2011.

Making a submission

Interested parties are invited to comment on the exposure draft. While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment. Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

Closing date for submissions: Monday, 15 August 2011

Address written submissions to:
The Manager
Industry Tax Policy Unit
Business Tax Division
The Treasury
Langton Crescent

Fax: (02) 6263 4466

Email: filmtaxoffsets@treasury.gov.au

For enquiries, please call Ly Mai on (02) 6263 3919.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Explanatory Memorandum  113.36kb
Exposure Draft  37.08kb
Consultation Summary  28.66kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Explanatory Memorandum  375.31kb
Exposure Draft  4,684.19kb
Consultation Summary  864.89kb

Related Items:

Submissions: Exposure Draft - Amendments to the Tax Law Provisions Related to the Film Tax Offsets - 21/09/2011

Treasury has received four submissions in response to the consultation on the amendments to the Tax Law Provisions Related to the Film Tax Offsets. Three of these are public submissions, and there is one confidential submission. The public submissions are listed below and are accessible by selecting the author.

The opinions expressed in the submissions are those of the authors and do not necessarily reflect the views of the Government or the Treasury.

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