26 Jun 08 Addenda issuedOn 25 June 2008, the ATO issued Addenda in relation to the following:
- IT 2111A Income tax: taxation incentives for the Australian film industry
- IT 2476A Income tax: taxation incentives for Australian film industry
- IT 2629A Income tax: taxation incentives for the Australian film industry
- TD 2002/20A1 Income tax: if an Australian film production company alters its method of charging for film production services supplied to a foreign associate to account for the impact of the tax offset scheme under Division 376 of ITAA 1997, will the Commissioner apply Division 13 of Part III of ITAA 1936 or the Associated Enterprises article of a relevant double tax agreement to increase the charge?
- TD 2004/25A1 Income tax: do moneys used to acquire financial securities or which are otherwise set aside to fund a guaranteed return to investors satisfy the 'expended directly' requirement of Division 10BA of Part III of ITAA 1936?
- TD 2006/2A1 Income tax: for the purpose of Division 376 of ITAA 1997, are some insurance premiums excluded from film production expenditure?
- TD 2006/3A1 Income tax: to what extent are freight costs included in 'qualifying Australian production expenditure' within the meaning of section 376-40 of ITAA 1997?
- TR 2002/13A1 Income tax: Australian films - Division 10B - tax avoidance schemes