In this case, In Seven Network (Operations) Limited failed in an important step to get a ‘tax offset’ for Australian film production expenditure in producing its ‘Bride and prejudice’ series. Screen Australia had refused to issue the necessary certificate required under s376-65 of the ITAA97. The case turned on whether the series was a ‘documentary’ and the AAT held that it was not and it upheld the decision of Screen Australia to not issue a certificate.

See below for a discussion of the relevant provisions and the reasons for finding that it was not a ‘documentary’.

(Seven Network (Operations) Limited v Screen Australia [2019] AATA 798, AAT, File No 2018/1940, Rayment DP, 1 May 2019.)

FJM 10.5.19

[Tax Month – May 2019]

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