Federal Register of Legislation
Income Tax Assessment (Digital Games Tax Offset) Rules 2023
I, Tony Burke, Minister for the Arts, make the following rules.
Dated 4 July 2023.
TONY BURKE Minister for the Arts
Contents Part 1—Preliminary 1 Name 2 Commencement 3 Authority 4 Definitions Part 2—Certificates for digital games tax offset 5 Definition for Part 2 6 Form of application for certificate 7 Amendment or withdrawal of application for certificate 8 Board to consider application for certificate if requested 9 Request for additional information 10 Board to advise Arts Minister 11 Amendment of certificate Part 3—Provisional certificates for digital games tax offset 12 Definition for Part 3 13 Application for provisional certificate 14 Form of application for provisional certificate 15 Amendment or withdrawal of application for provisional certificate 16 Board to consider application for provisional certificate 17 Board may request additional information 18 Refusal to issue provisional certificate 19 Notice of refusal to issue provisional certificate 20 Content of provisional certificate Part 4—Digital Games Tax Offset Advisory Board 21 Establishment of the Board 22 Functions of the Board 23 Membership of the Board 24 Leave of absence 25 Acting Appointment 26 Resignation of members 27 Termination of members 28 Duty of confidentiality 29 Disclosure of interests 30 Meetings of the Board 31 Quorum 32 Conduct of meetings 33 Powers, functions and decisions without meetings Schedule 1—Information and documents required for an application for certificate Part A—Information to be included in an application for a certificate Division 1—Information about the applicant Division 2—Information about the digital game Division 3—Financial information Part B—Documents to be attached to an application for a certificate Schedule 2—Information and documents required for an application for provisional certificate Part A—Information to be included in an application for a provisional certificate Division 1—Information about the applicant Division 2—Information about the digital game Part B—Documents to be attached to an application for a certificate
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