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Income Tax Assessment Act 1997 (ITAA)

Division 376 of the ITAA (as amended)
This is the Producer Offset legislation. It provides the basis for certifying applicants and calculating QAPE for the Producer Offset, and the sister programs, the Location and PDV Offsets. The document is a compilation of Division 376 taking into account amendments up to June 2014 March 2021, including those that introduced the 'new rules' in 2011, the definition of 'documentary' in 2013, and an amendment to the 'Gallipoli clause' in 2018.

Amendments to the ITAA and associated explanatory documents

Tax Laws Amendment Act (2007 Measures No. 5) Act 2007 – Sch 10
Explanatory Memorandum
This is the original legislation which introduced the Producer Offset. The Explanatory Memorandum provides additional guidance to the meaning and operation of the various provisions.

Tax Laws Amendment Act (2011 Measures No. 7) Act 2011 – Sch 9
Explanatory Memorandum
This legislation introduced the ‘new rules’ which amended the calculation of QAPE and the eligibility thresholds. The Explanatory Memorandum explains the Amendment Act’s provisions.

Tax and Superannuation Laws Amendment (2013 Measures No. 2) Bill 2013 – Sch 1
Explanatory Memorandum
This legislation introduced the definition of 'documentary'. The Explanatory Memorandum provideds background to the legislation.

Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018
This is the Act amending subsection 376-170 of the Income Tax Assessment Act 1997. This subsection relates to the provision commonly known as the Gallipoli Clause. The relevant section is on page 90 of the document.

Producer Offset Rules and associated explanatory documents

Producer Offset Rules 2018
The Producer Offset Rules govern the procedures and application process for Final Certificates and provide for applications for and the issue of Provisional Certificates. These Rules repealed those made in 2007, amended in 2010, and came into force on 15 February 2018.

Explanatory Statement – Producer Offset Rules 2018
The Explanatory Statement to the 2018 Rules provides explanation on the Rules’ various clauses.