the financial product advice is personal advice; and

the trustee or trustees charge the cost in accordance with the terms of a written request or written consent of the member; and

(d) if the arrangement under which the advice is provided is an ongoing fee arrangement—any applicable requirements of Corporations Act 2001 are met in relation to the arrangement and, if relevant, the deduction of ongoing fees; andDivision 3 of Part 7.7A of the

if the arrangement under which the advice is provided is not an ongoing fee arrangement—the request or consent satisfies the requirements in subsection (2); and

the trustee or trustees have the request or consent, or a copy of it.

the name and contact details of the member;

the name and contact details of the provider of the financial product advice;

the name of the fund from which the cost of the advice is requested to be paid;

a brief description of the services the member is entitled to receive under the arrangement;

a request from, or consent by, the member for the cost of the advice to be paid by the trustee and charged against the member’s interest in the fund;

either:

the amount to be paid for the advice; or

if the amount to be paid for the advice cannot be determined at the time the request is made, or the consent is given, a reasonable estimate of that amount and an explanation of the method used to work out the estimate;

either:

the amount to be charged against the member’s interest in the fund; or

if the amount to be charged against the member’s interest in the fund cannot be determined at the time the request is made, or the consent is given, a reasonable estimate of that amount and an explanation of the method used to work out the estimate;

the member’s signature;

the date the request is made;

any other information prescribed by the regulations.

an arrangement entered into by a member of a regulated superannuation fund under which financial product advice is provided in relation to the member is in force; and

a written consent of the member that meets the requirements of old section 99FA is in place;

the end of the period of 12 months beginning on the start day; and

the day the arrangement is terminated, renewed, or varied.

is paid by the *superannuation provider of a *superannuation fund at your direction or request; and

(ii) relates directly to personal advice (within the meaning of the Corporations Act 2001) provided to you in relation to your interest in the fund.

(a) definition of anniversary day;

(b) definition of fee disclosure statement;

(c) definition of renewal period.

Division 3 of Part 7.7A; or

the client has not given a written consent in relation to the arrangement that complies with the requirements in section 962G; or

all of the following apply:

the client has given a written consent in relation to the arrangement that complies with the requirements in section 962G;

that consent has ceased to have effect under section 962H;

the client has not given a new consent that meets the requirements in section 962G in relation to the arrangement in the period specified in paragraph 962H(1)(b).

before obtaining the consent, the fee recipient disclosed to the client, in writing, the matters set out in subsection (2); and

the consent is for:

the ongoing fee arrangement to be entered into, or renewed (as the case requires); and

the ongoing fees disclosed as required under paragraph (2)(e) to be charged to the client; and

the consent is signed by the client; and

the consent is dated; and

the fee recipient has the consent or a copy of the consent.

the name and contact details of the person who is the fee recipient under the ongoing fee arrangement;

an explanation of why the fee recipient is seeking the consent;

the maximum period until the consent will cease to have effect under section 962H;

information about the services that the client will be entitled to receive under the arrangement during that period;

for each ongoing fee that the client will be required to pay under the arrangement during that period:

the amount of the fee; or

if the amount of the fee cannot be determined at the time of disclosure, a reasonable estimate of the amount of the ongoing fee and an explanation of the method used to work out the estimate;

the frequency of the ongoing fees during that period;

a statement that the ongoing fee arrangement can be terminated by the client at any time;

a statement that the arrangement will terminate, and no further advice will be provided or fee charged under it, if the consent is not given;

the date on which the arrangement will terminate if the consent is not given;

information about any other matters prescribed by the regulations.

unless paragraph (b) applies—at the end of the period of 150 days after the day determined under subsection (2); or

if a new consent that complies with the requirements in section 962G is given in relation to the arrangement in the period that starts 60 days before the day determined under subsection (2) and ends 150 days after that day—at the time that new consent is given.

if the current consent specifies a day—that day; and

the anniversary of:

if the current consent is the first consent given in relation to the arrangement—the day on which the ongoing fee arrangement was entered into; or

if the current consent is not the first consent given in relation to the arrangement—the day determined under this subsection for the previous consent.

any liability that the client has accrued but not satisfied under the ongoing fee arrangement before the termination; and

the costs of the current fee recipient incurred solely and directly because of the termination.

the consent complies with the requirements in section 962T;

the consent complies with the requirements in section 962T;

before obtaining the consent, the fee recipient disclosed to the account holder, in writing, the matters set out in subsection 962G(2); and

the consent is given by the account holder for the ongoing fees disclosed under paragraph (a), to be deducted from the account; and

the consent specifies the name of the account holder and the account number; and

for each amount to be deducted, the consent specifies:

the amount to be deducted; or

if the amount to be deducted cannot be determined at the time the consent is given, a reasonable estimate of that amount and an explanation of the method used to work out the estimate; and

the consent is signed by the account holder; and

the consent is dated; and

any other requirements prescribed by the regulations.

unless paragraph (b) or (c) applies—at the end of the period of 150 days after the anniversary of the day on which the ongoing fee arrangement was entered into; or

section 962R (fee recipient must not deduct ongoing fees without consent);

section 962S (fee recipient must not arrange for deduction of ongoing fees without consent or accept such deductions).

entering into an ongoing fee arrangement;

renewing an ongoing fee arrangement;

deducting an amount in respect of ongoing fees from an account;

arranging to deduct an amount in respect of ongoing fees from an account.

starts at the later of:

the start day; and

60 days before the transition day for the arrangement; and

ends 150 days after the transition day for the arrangement.

the repeal of section 962P;

the repeal of subsections 962U(3) and 962V(3);

the insertion of section 962Z.

the financial service provided to the client is financial product advice; and

by the time the providing entity would otherwise be required to give the client a Financial Services Guide:

the providing entity has made website disclosure information (see Division 2A), or something purporting to be website disclosure information, available on its website; and

the providing entity has not given (within the meaning of section 940C) the client a Financial Services Guide, or something purporting to be a Financial Services Guide.

give the client:

another Financial Services Guide that contains the up to date information before the service is provided; or

a Supplementary Financial Services Guide (see Subdivision C) that updates the information in the Financial Services Guide; or

make website disclosure information available on its website in accordance with Division 2A.

disregarding subsection 941C(5A), the providing entity is not required by a provision of this Part to give the client a Financial Services Guide in accordance with Division 2 in relation to the financial product advice; or

the providing entity gives (within the meaning of section 940C) the client a Financial Services Guide, or something purporting to be a Financial Services Guide, by the time they are required by this Part to do so.

disregarding subsection 941C(5A), the providing entity is not required by a provision of this Part to give the client a Financial Services Guide in accordance with Division 2 in relation to the financial product advice; or

the providing entity gives (within the meaning of section 940C) the client a Financial Services Guide, or something purporting to be a Financial Services Guide, by the time they are required by this Part to do so.

in the case of a financial services licensee—that would be required by section 942B to be in a Financial Services Guide given by the licensee; and

in the case of an authorised representative—that would be required by section 942C to be in a Financial Services Guide given by the authorised representative.

is kept up to date; and

specifies the day on which it was prepared or last updated.

the distribution of the altered website disclosure information was authorised by:

if the website disclosure information relates to a financial services licensee—that licensee; or

if the website disclosure information relates to an authorised representative of a financial services licensee or financial services licensees—the financial services licensee, or each of the financial services licensees, who authorised the distribution of the website disclosure information as required by subsection 943H(3); and

if the alteration is a material alteration—the day specified as required by paragraph 943L(2)(b) has been changed to the date on which the alteration was made.

the website disclosure information includes a statement to the effect that a client may request a record of further market-related advice or advice to which subsection 946B(7) applies; and

the client is provided with advice to which that statement applies; and

the client has not already been provided with a record of that advice;

if the circumstance constituting the non-compliance is that particular information included in the website disclosure information is not as up to date as section 943L requires it to be—the information so included constitutes a misleading statement in the website disclosure information; and

if the circumstance constituting the non-compliance is a failure to include particular information that was not previously required to be included in the website disclosure information—the failure to include the information constitutes an omission from the website disclosure information.

makes available a disclosure document or statement, being website disclosure information, in circumstances in which it is required by a provision of this Part to do so; or

makes available on its website a disclosure document or statement, being website disclosure information, reckless as to whether a person will or may rely on the information; and

makes available a disclosure document or statement, being website disclosure information, in circumstances in which it is required by a provision of this Part to do so; or

makes available on its website a disclosure document or statement, being website disclosure information, reckless as to whether a person will or may rely on the information; and

makes available a disclosure document or statement, being website disclosure information, in circumstances in which it is required by a provision of this Part to do so; or

makes available on its website a disclosure document or statement, being website disclosure information, reckless as to whether a person will or may rely on the information; and

the licensee:

makes available, on its website, website disclosure information, in circumstances in which it is required by a provision of this Part to do so; or

makes available, on its website, website disclosure information, reckless as to whether a person will or may rely on the information; and

the website disclosure information does not comply with paragraph 943L(2)(b) or 943M(b).

the financial services licensee authorises the distribution of website disclosure information by an authorised representative of the licensee; and

the website disclosure information does not comply with paragraph 943L(2)(b) or 943M(b).

makes available on its website a disclosure document or statement, being website disclosure information, in circumstances in which it is required by a provision of this Part to do so; or

makes available on its website a disclosure document or statement, being website disclosure information, reckless as to whether a person will or may rely on the information; and

the person, in purported compliance with a provision of this Part:

gives the altered Financial Services Guide or Supplementary Financial Services Guide to another person; or

makes available, on its website, the altered website disclosure information.

(iiia) if it is website disclosure information—there is an omission from the document or statement of information that falls within the definition of website disclosure information in section 943J; or

if the circumstance constituting the non-compliance is that particular information included in the website disclosure information is not as up to date as section 943L requires it to be—the information so included constitutes a misleading statement in the website disclosure information; and

(b) if the circumstance constituting the non-compliance is a failure to include particular information that was not previously required to be included in the website disclosure information—the failure to include the information constitutes an omission from the website disclosure information.

a person:

makes available a disclosure document or statement, being website disclosure information, that is defective in circumstances in which it is required by a provision of this Part to do so; or

makes available on its website a disclosure document or statement, being website disclosure information, that is defective, reckless as to whether a person will or may rely on the information; or

if paragraph (1)(b) or (ba) applies—because the disclosure document or statement that was given, or made available, to the client was defective; or

because of the nature of the benefit or the circumstances in which it is given:

could reasonably be expected to influence the choice of financial product recommended by the licensee or representative to retail clients; or

could reasonably be expected to influence the financial product advice given to retail clients by the licensee or representative; and

is not given to the licensee or representative by a person who is a retail client in relation to a financial product or financial service provided by the licensee or representative to the client.

each of the following is satisfied in relation to the benefit:

the benefit is given to the licensee or representative by a trustee or trustees of a regulated superannuation fund;

the benefit is given in relation to financial product advice that is personal advice, which is provided by the licensee or representative to a retail client, about the client’s interest in the fund;

the benefit is charged against the client’s interest in the fund, or against the interests of the client and other members of the fund;

(a) the arrangement was entered into on or after the day (the deferred start day) that is 6 months after the commencement of that Part; or

all of the following apply:

the arrangement was varied on or after the deferred start day;

the variation related to the giving of benefits under the arrangement;

the benefit is given on or after the deferred start day.

the benefit is given to a financial services licensee, or a representative of a financial services licensee, otherwise than under an arrangement; and

the benefit is given on or after the deferred start day.

before the issue or sale of the relevant product, the client consented to the monetary benefit being given; and

before the consent was given, the following information was disclosed to the client:

the name of the insurer under the relevant product (if known);

for a general insurance product—the rate of the monetary benefit, expressed as a percentage range of the policy cost for the product;

for a life risk insurance product or consumer credit insurance—the rate of the monetary benefit, expressed as a percentage of the policy cost payable for the product;

if more than one monetary benefit will be given in connection with the issue or sale of the relevant product—the frequency of giving those monetary benefits and the period over which monetary benefits covered by the consent could be given, including any renewals; and

the nature of any services that the financial services licensee or representative will provide the client (if any) in relation to the relevant product; and

a statement that it is a requirement of the law that client consent must be obtained before the payment of an insurance commission;

the fact that the consent is irrevocable; and

the licensee or representative has:

the client’s written consent or a copy of the client’s written consent; or

if the consent was not obtained in writing—a written record of the client’s consent; and

the licensee or representative gives a copy of the written consent, or a copy of the record of the consent, to the client as soon as reasonably practicable after the consent is obtained.

if information meeting the requirements of paragraph (1)(c) has already been disclosed to the client, that paragraph does not require the information to be disclosed again; and

a consent to a particular rate or frequency of a monetary benefit given for the purposes of subsection (1) is taken to also be a consent to a rate or frequency that is less than that disclosed to the client before that consent was given, as mentioned in subparagraph (1)(c)(ii), (iii) or (iv).

the information disclosed to the client before the original consent was given included the fact that the original consent would cover renewals of the general insurance product; and

the rate of the renewal benefit is equal to or less than that disclosed to the client before the original consent was given, as mentioned in subparagraph (1)(c)(ii).

the original recipient’s financial product advice business is wholly or partly sold or transferred to:

another financial services licensee; or

a representative of another financial services licensee; or

another representative of the financial services licensee that is the original recipient; and

the new recipient is:

if subparagraph (a)(i) applies—that other licensee; or

if subparagraph (a)(ii) applies—that representative of another licensee; or

if subparagraph (a)(iii) applies—that other representative of the licensee that is the original recipient.

disclose to the client proposed variations to one or more of the matters mentioned in subparagraphs (1)(c)(i) to (v); and

request the client to consent to those variations.

the client consents to those variations; and

paragraphs (1)(d) and (e) are satisfied in relation to that variation;

the product is a renewal of another general insurance product; and

(b) that other general insurance product was issued or sold before the commencement of Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024.Part 5 of Schedule 1 to the

an amount of assessable receipts being derived by the person in relation to a petroleum project;

an amount of deductible expenditure not being incurred by the person in relation to a petroleum project.

have particular regard to:

the substance of the arrangement; and

any result or consequence for the person that is or would be achieved by the arrangement (other than a result in relation to the operation of this Act); but

disregard any result in relation to the operation of this Act that would be achieved by the postulate for any person (whether or not a party to the arrangement).

(a) enabling a person (an eligible person) to obtain a tax benefit or tax benefits in connection with the arrangement; or

enabling the eligible person and another person or other persons each to obtain a tax benefit or tax benefits in connection with the arrangement;

the manner in which the arrangement was entered into or carried out;

the form and substance of the arrangement;

the time at which the arrangement was entered into and the length of the period during which the arrangement was carried out;

the result in relation to the operation of this Act that, but for this Subdivision, would be achieved by the arrangement;

any change in the financial position of the eligible person that has resulted, will result, or may reasonably be expected to result, from the arrangement;

any change in the financial position of any person who has, or has had, any connection (whether of a business, family or other nature) with the eligible person, being a change that has resulted, will result or may reasonably be expected to result, from the arrangement;

any other consequence for the eligible person, or for any person referred to in paragraph (f), of the arrangement having been entered into or carried out;

the nature of any connection (whether of a business, family, or other nature) between the eligible person and any person referred to in paragraph (f).

has been or is entered into on or after 1 July 2023; or

has been or is carried out or commenced to be carried out on or after that date (other than an arrangement that was entered into before that date).

any of the following conditions are satisfied:

the new right and the other right relate to the same area, or any difference in area is not significant;

the new right relates to an area that is a part of the area that the other right relates to.

(a) a *depreciating asset you *hold is a *mining, quarrying or prospecting right (the old right) that relates to an area; and

(b) you begin to hold another depreciating asset (the partial new right) that:

is a mining, quarrying or prospecting right; and

relates to an area that is a part of the area that the old right relates to; and

the old right does not end when you begin to hold the partial new right.

when you begin to hold the partial new right, the old right is split into:

an asset that is the partial new right; and

an asset that is the old right; and

the assets mentioned in subparagraphs (a)(i) and (ii) are both continuations of the old right.

(a) because of subsection 40-30(6), this Division applies to a *mining, quarrying or prospecting right (the new right) as if it were a continuation of another mining, quarrying or prospecting right you *held; and

the new right satisfies the condition in subparagraph (b)(ii) of that subsection because it relates to an area that is a part of the area that the other right relates to;

discovering petroleum; or

identifying the extent of discovered petroleum; or

identifying the nature of discovered petroleum.

any of the following in relation to the recovery of petroleum:

commercial viability;

economic feasibility;

technical feasibility; or

how to recover any petroleum;

(a) definition of Asian Development Bank;

(b) definition of International Bank for Reconstruction and Development.

the debt is incurred, or the disposition is made:

directly or indirectly in connection with any such course of action; or

in the ordinary course of the company’s business;

(a) the benefits of a member of a regulated superannuation fund (the original fund) are transferred from the original fund to another regulated superannuation fund (the successor fund); and

the successor fund confers on the member equivalent rights to the rights the member had under the original fund in respect of the benefits.

the original fund provided a benefit to, or in respect of, the member under a choice product or MySuper product held by the member by taking out or maintaining insurance; and

subsection (1):

did not apply in relation to the original fund providing that benefit to, or in respect of, the member; but

would have applied if paragraphs (1)(a) and (b) were disregarded.

(a) the benefits of a member of a regulated superannuation fund (the original fund) are transferred from the original fund to another regulated superannuation fund (the successor fund); and

the successor fund confers on the member equivalent rights to the rights the member had under the original fund in respect of the benefits.

the original fund provided a benefit to, or in respect of, the member under a choice product or MySuper product held by the member by taking out or maintaining insurance; and

subsection (1):

did not apply in relation to the original fund providing that benefit to, or in respect of, the member; but

would have applied if paragraph (1)(a) were disregarded.

the person is an auditor or actuary of the superannuation entity; and

(b) the person formed the opinion in the course of, or in connection with, the performance by the person of any of the following functions under this Act, the regulations, the prudential standards or the Financial Sector (Collection of Data) Act 2001 in relation to the entity:

actuarial or audit functions;

any other functions if, in the course of, or in connection with, the performance of the functions by the person, the person obtained sufficient information to enable the person to assess the financial position of the entity.

(b) the lead auditor formed the opinion in the course of, or in connection with, the performance by the RSE audit company of any of the following functions under this Act, the regulations, the prudential standards or the Financial Sector (Collection of Data) Act 2001 in relation to the entity:

audit functions;

any other functions if, in the course of, or in connection with, the performance of the functions by the RSE audit company, the lead auditor obtained sufficient information to enable the lead auditor to assess the financial position of the entity; and

(b) the lead auditor formed the opinion in the course of, or in connection with, the performance by the RSE audit firm of any of the following functions under this Act, the regulations, the prudential standards or the Financial Sector (Collection of Data) Act 2001 in relation to the entity:

audit functions;

any other functions if, in the course of, or in connection with, performance of the functions by the RSE audit firm, the lead auditor obtained sufficient information to enable the lead auditor to assess the financial position of the entity; and

(c) the person formed the opinion in the course of, or in connection with, the performance by an RSE audit firm or RSE audit company of any of the following functions under this Act, the regulations, the prudential standards or the Financial Sector (Collection of Data) Act 2001 in relation to the entity:

audit functions;

any other functions if, in the course of, or in connection with, the performance of the functions by the RSE audit firm or RSE audit company, the person obtained sufficient information to enable the person to assess the financial position of the entity; and

in the approved form (if any); and

no later than:

the end of the period, starting immediately after the establishment of the superannuation entity, prescribed by the regulations for the purposes of this subparagraph; or

if no period is prescribed—7 days after the establishment of the superannuation entity.

the information that the approved form (if any) requires to be included; or

if there is no approved form—the information prescribed by the regulations for the purposes of this paragraph in relation to the superannuation entity.

the person or body prescribed by the regulations for the purposes of this paragraph in relation to the superannuation entity; or

if no person or body is prescribed in relation to the superannuation entity—the Commissioner of Taxation.

such information; or

a report on such matters;

(a) made under Superannuation Industry (Supervision) Act 1993 for the purposes of subsection 254(2) of that Act; andsection 298A of the

in force immediately before the commencement of this item;

in respect of tax other than withholding tax—in relation to income years starting on or after 1 July 2022; and

in respect of withholding tax—in relation to income derived, or taken to be derived, in income years starting on or after 1 July 2022.

the event occurs before that fund information is provided; and

as a result of the event, a trustee of the entity will not, or may not, be able, at a time occurring before the entity gives the fund information, to make payments to beneficiaries as and when the obligation to make those payments arises.

for a film that is predominantly a digital animation or other animation—the making of the film; or

otherwise—the principal photography for the film;

the company has entered into a contract for the provision of some or all of the *post, digital and visual effects production for the *film with an entity that:

is an Australian resident; or

is a foreign resident but does have a *permanent establishment in Australia and does have an *ABN; and

(b) all or part of the post, digital and visual effects production (the contracted post, digital and visual effects production) to which that contract relates has, under the contract, been provided by the entity to the company; and

(c) if the entity is a foreign resident—all or part of the contracted post, digital and visual effects production that has been provided by the entity to the company was provided at or through the entity’s permanent establishment in Australia; and

all or part of the company’s expenditure on the contracted post, digital and visual effects production is *qualifying Australian production expenditure of the company on the film.

satisfies the minimum training expenditure requirement for the *film under subsection 376-27(1); or

is exempt from that requirement for the film under:

section 376-28 (the permanent film infrastructure exemption); or

section 376-29 (the training programs exemption).

expenditure that is both:

*qualifying Australian production expenditure of the company on the *film; and

incurred for, or reasonably attributable to, eligible training that is provided to an individual that has worked on, or is working on, the *making of the film; or

expenditure that consists of payments made (for any purpose) to an eligible provider (other than an eligible provider that is an *associate of the company):

after the production commencement day for the film; and

before either the making of the film ceases or the company’s qualifying Australian production expenditure on the film ceases being incurred (whichever is earlier).

for a *film with a production commencement day that is on or after 1 July 2024 but before 1 July 2025—either:

unless subparagraph (ii) applies—the lesser of $250,000 and 0.5% of the company’s total QAPE on the film; or

if regulations have been made for the purposes of subsection (7)—the lesser of the prescribed monetary amount and the prescribed percentage of the company’s total QAPE on the film; or

for a film with a production commencement day that is on or after 1 July 2025—either:

unless subparagraph (ii) applies—the lesser of $500,000 and 1% of the company’s total QAPE on the film; or

if regulations have been made for the purposes of subsection (7)—the lesser of the prescribed monetary amount and the prescribed percentage of the company’s total QAPE on the film.

(a) a monetary amount (the prescribed monetary amount) not exceeding $750,000; and

(b) a percentage (the prescribed percentage) not exceeding 1%.

offers *tertiary courses; or

(b) is an NVR registered training organisation (within the meaning of the National Vocational Education and Training Regulator Act 2011) that offers VET accredited courses (within the meaning of that Act);

for a film that is predominantly a digital animation or other animation—the *making of the film;

otherwise—the principal photography for the film.

the company has materially contributed to the establishment or upgrading of a piece of film infrastructure in Australia (whether or not the establishment or upgrading is complete); and

the film infrastructure is or will be, or the upgrades are or will be:

permanent; and

reasonable in scale and cost, having regard to the scale and cost of the film; and

reasonably located, having regard to the needs of the Australian screen industry; and

the establishment or upgrading of the film infrastructure occurs wholly or partly after the commencement of:

for a film that is predominantly a digital animation or other animation—the *making of the film; or

otherwise—the principal photography for the film; and

if the establishment or upgrading of the film infrastructure is not complete—the establishment or upgrading will be completed within a reasonable period of time; and

(e) the film infrastructure has, or the upgrades have, materially contributed to alleviating capacity constraints in the Australian screen industry.

(a) an individual (the trainee) that has worked on the *making of the relevant film has undertaken training under a training program; and

all or part of that training was undertaken by the trainee during the period when the trainee worked on the making of the relevant film; and

the company or an *associate of the company has incurred expenditure that is for, or that is reasonably attributable to, the training undertaken by the trainee; and

(d) the training program has materially contributed to the making of the relevant film; and

the training program has materially contributed, or will materially contribute, to the making of at least 2 films, each of which satisfies or will satisfy subsection (2) (and one of which may be the relevant film); and

(f) the training program has materially contributed to alleviating capacity constraints in the Australian screen industry.

mentoring, industry partnerships and work experience placements facilitated by the training program;

skills shortages in the Australian screen industry that are addressed by the training program;

activities connected with the training program that contribute to improving health and safety, and diversity and inclusion, in the Australian screen industry;

any matters specified in rules made under subsection (4).

before determining a company’s *qualifying Australian production expenditure on a *film under subsection 376-30(1) for the purposes of the location offset; or

before issuing a certificate to the company for the film under section 376-20 (certificate for the location offset);

determining the company’s *qualifying Australian production expenditure or issuing the certificate to the company; or

assessing the benefit of the film to the Australian screen industry.

section 376-32 (power to require information for the purposes of the location offset);

for a film that is predominantly a digital animation or other animation—the making of the film; or

otherwise—the principal photography for the film;

for a film that is predominantly a digital animation or other animation—the making of the film; or

otherwise—the principal photography for the film;

the season is made up of 2 or more episodes that are produced wholly or principally for exhibition together under a single title; and

the season is produced for:

(i) exhibition to the public by way of television broadcasting (including broadcasting by way of the delivery of a television program by a broadcasting service within the meaning of the Broadcasting Services Act 1992); or

distribution to the public as a video recording (whether on video tapes, digital video disks or otherwise); and

either:

for a season that is predominantly a digital animation or other animation—the *making of the season (other than a pilot episode, if any) takes place within a period of not longer than 36 months; or

otherwise—all principal photography for the season (other than a pilot episode, if any) takes place within a period of not longer than 12 months.

for a film that is predominantly a digital animation or other animation—the making of the film; or

otherwise—the principal photography for the film;