Part V - Other specific anti-avoidance provisions dealing with films
Deductions allowed for film expenses and expenditure under certain conditions.
Chapter 8 - Introduction
Deductions otherwise allowed for film expenses will be reduced under certain circumstances.
Chapter 9 - Specific anti-avoidance provisions: sections GC 11A and GC11B
Deductions otherwise allowed for expenditure incurred in acquiring film rights will be reduced under certain circumstances by specific anti-avoidance provisions.
Chapter 10 - Specific provisions dealing with non-market transactions in relation to films
Deductions allowed under for film production expenditure will be reduced under certain circumstances by provisions dealing with non-market transactions.
Date published: 15 Oct 2004
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