Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1987No. 62, 1987 - SECT 32

32. Section 124ZAA of the Principal Act is amended by adding at the end the
following subsection:

"(11) Where the Minister is satisfied that:

   (a)  a proposed film, when completed, will have a significant non-
        Australian content; or

   (b)  a film has a significant non-Australian content; the Minister may
        treat the proposed film or film as not being a qualifying Australian
        film for the purposes of this Division.".