When designated script development expenditure is incurred in relation to an eligible drama program etc
103JA When designated script development expenditure is incurred in relation to an eligible drama program etc
If:
during a financial year, a person incurs designated script development expenditure in relation to a drama program; and
principal photography did not commence for the program before the end of the financial year;
this Division has effect, in relation to that expenditure, as if the drama program were an eligible drama program.
Recoupment of expenditure incurred by a person—program is not produced as an eligible drama program
If:
during a financial year (the first financial year), a person incurred designated script development expenditure in relation to a drama program; and
principal photography did not commence for the program before the end of the first financial year; and
principal photography commences for the program during a later financial year; and
when principal photography commences for the program, the drama program is not an eligible drama program; and
the person nominated the whole or a part of the designated script development expenditure for the purposes of the application of a particular provision of this Division in relation to a subscription TV drama service;
then, for the purposes of the application of this Division to the subscription TV drama service, the total expenditure incurred by the person during the later financial year on new eligible drama programs is taken to be reduced (but not below zero) by the amount of the whole or the part, as the case may be, of the expenditure referred to in paragraph (e).
Recoupment of expenditure incurred by a pass‑through provider—program is not produced as an eligible drama program
If:
during a financial year (the first financial year), a person incurred designated script development expenditure in relation to a drama program; and
the person is a pass‑through provider in relation to a subscription TV drama service because the person supplies a channel; and
principal photography did not commence for the program before the end of the first financial year; and
principal photography commences for the program during a later financial year; and
when principal photography commences for the program, the drama program is not an eligible drama program; and
the licensee who provided the subscription TV drama service nominated the whole or a part of the designated script development expenditure for the purposes of the application of a particular provision of this Division in relation to the subscription TV drama service;
then, for the purposes of the application of this Division to the subscription TV drama service, the total expenditure incurred by the pass‑through provider during the later financial year on new eligible drama programs is taken to be reduced (but not below zero) by the amount of the whole or the part, as the case may be, of the expenditure referred to in paragraph (f).
Recoupment of expenditure incurred by a part‑pass‑through provider—program is not produced as an eligible drama program
If:
during a financial year (the first financial year), a person incurred designated script development expenditure in relation to a drama program; and
the person is a part‑pass‑through provider in relation to a subscription TV drama service because the person supplies a package of programs; and
principal photography did not commence for the program before the end of the first financial year; and
principal photography commences for the program during a later financial year; and
when principal photography commences for the program, the drama program is not an eligible drama program; and
the licensee who provided the subscription TV drama service nominated the whole or a part of the designated script development expenditure for the purposes of the application of a particular provision of this Division in relation to the subscription TV drama service;
then, for the purposes of the application of this Division to the subscription TV drama service, the total expenditure incurred by the part‑pass‑through provider during the later financial year on new eligible drama programs is taken to be reduced (but not below zero) by the amount of the whole or the part, as the case may be, of the expenditure referred to in paragraph (f).
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