‑1 What this Division is about
Companies may be entitled to 1 of 3 refundable tax offsets in relation to Australian expenditure incurred in making films. The offsets are designed to support and develop the Australian screen industry by providing concessional tax treatment for Australian expenditure. Table of sections 376‑2 Key features of the tax offsets for Australian production expenditure on films 376‑5 Structure of this Division
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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