Inserts for
Tax Laws Amendment (2013 Measures No. 1) Bill 2013: film tax offsets (definition of documentary)

EXPOSURE DRAFT

Commencement information	
Column 1	Column 2	Column 3	
Provision(s)	Commencement	Date/Details	
1.  Schedule	The day this Act receives the Royal Assent.		

Schedule—Definition of documentary
  
Income Tax Assessment Act 1997
1  Subparagraph 376‑20(2)(c)(i)
Omit “documentary”, substitute “*documentary”.
2  Subparagraph 376‑20(2)(c)(iii)
Omit “quiz program”, substitute “quiz program, game show”.
3  After section 376‑20
Insert:
376‑25  Meaning of documentary
Meaning of documentary
	(1)	A *film is a documentary if the film is a creative treatment of actuality, having regard to:
	(a)	the extent and purpose of any contrived situation featured in the film; and
	(b)	the extent to which the film explores an idea or a theme; and
	(c)	the extent to which the film has an overall narrative structure; and
	(d)	any other relevant matters.
Exclusion of infotainment or lifestyle programs and magazine programs
	(2)	However, a *film is not a documentary if it is:
	(a)	an infotainment or lifestyle program (within the meaning of Schedule 6 to the Broadcasting Services Act 1992); or
	(b)	a film that:
	(i)	presents factual information; and
	(ii)	has 2 or more discrete parts, each dealing with a different subject or a different aspect of the same subject; and
	(iii)	does not contain an over‑arching narrative structure or thesis.
4  Subparagraph 376‑45(2)(c)(i)
Omit “documentary”, substitute “*documentary”.
5  Subparagraph 376‑45(2)(c)(iii)
Omit “quiz program”, substitute “quiz program, game show”.
6  Subparagraph 376‑65(2)(d)(ii)
Omit “quiz program”, substitute “quiz program, game show”.
7  Subparagraph 376‑65(2)(d)(iii)
Omit “documentary”, substitute “*documentary”.
8  Paragraph 376‑65(3)(c)
Omit “documentary”, substitute “*documentary”.
9  Subsection 376‑65(6) (cells at table items 2, 3, 5, 6, 7 and 8, column headed “For this type of film …”)
Omit “documentary”, substitute “*documentary”.
10  Subsection 376‑170(4A)
Omit “documentary”, substitute “*documentary”.
11  Subsection 995‑1(1)
documentary has the meaning given by section 376‑25.
12  Application of amendments
(1)	The amendments made by items 1, 3, 4, 7, 8, 9, 10 and 11 apply in relation to films commencing principal photography on or after 1 July 2012.
(2)	The amendments made by items 2, 5 and 6 apply in relation to films commencing principal photography on or after the day this Schedule commences.