Film Certification Advisory Board Rules 2008 (Cth)

Film Certification Advisory Board Rules 2008

as amended

made under section 376‑260 of the

Income Tax Assessment Act 1997

Compilation start date:4 September 2014

Includes amendments up to:Film Certification Advisory Board Rules Amendment 2014 (No. 1)

About this compilation

This compilation

This is a compilation of the Film Certification Advisory Board Rules 2008 as in force on 4 September 2014. It includes any commenced amendment affecting the legislation to that date.

This compilation was prepared on 4 September 2014.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.

Uncommenced amendments

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1Preliminary1Name of Rules

These Rules are the Film Certification Advisory Board Rules 2008.

2Commencement

These Rules commence on the day after they are registered.

3Objects of Rules

The objects of these Rules are:

1. (a)

   to establish the Board (see paragraph 376‑260(1)(a) of the Act); and

2. (b)

   to specify additional functions of the Board in relation to the operation of Division 376 of the Act (see subparagraph 376‑260(1)(a)(ii) of the Act); and

3. (c)

   to specify the membership of the Board (see paragraph 376‑260(1)(b) of the Act); and

4. (d)

   to specify the terms and conditions of appointment to the Board (see paragraph 376‑260(1)(b) of the Act); and

5. (e)

   to specify the procedures to the followed by the Board in performing its functions (see paragraph 376‑260(1)(c) of the Act).

4Definitions

In these Rules:

Act means the Income Tax Assessment Act 1997.

appointed member means a Board member appointed under rule 8.

Board means the Film Certification Advisory Board established by rule 5.

certificate for the location offset means a certificate issued by the Arts Minister under section 376‑20 of the Act.

certificate for the PDV offset means a certificate issued by the Arts Minister under section 376‑45 of the Act.

location offset means the tax offset mentioned in section 376‑10 of the Act.

PDV offset means the tax offset mentioned in section 376‑35 of the Act.

scheme means the scheme established under Division 376 of the Act.

SES employee has the meaning given by section 7 of the Public Service Act 1999.

Note: Several other words and expressions used in these Rules have the meaning given by section 995‑1 of the Act. For example:

· Arts Department

· Arts Minister

· Arts Secretary

· film.

Part 2Film Certification Advisory Board5Establishment of the Board

The Film Certification Advisory Board is established.

6Additional functions of the Board

The additional functions of the Board are:

1. (a)

   to advise the Arts Minister in relation to any policy issues relevant to the scheme, including administrative processes for the scheme, to the extent that the scheme relates to the location offset and the PDV offset; and

2. (b)

   to consider applications for, and issue, provisional certificates for the location offset and the PDV offset; and

3. (c)

   to advise the Arts Minister, at his or her request, about matters relating to:

   1. (i)

      the determination by the Arts Minister, under subsection 376‑30(1) of the Act, of the total of a company’s qualifying Australian production expenditure on a film for the purposes of the location offset; or

   2. (ii)

      the determination by the Arts Minister, under subsection 376‑50(1) of the Act, of the total of a company’s qualifying Australian production expenditure, to the extent that it relates to post, digital and visual effects production for a film, for the purposes of the PDV offset.

Note: Subparagraph 376‑260(1)(a)(i) of the Act gives the Board the following functions:

· to consider applications made under subsection 376‑230(1) or (2) of the Act;

· to advise the Minister on whether to issue certificates under section 376‑20 or 376‑45 of the Act.

7Powers of the Board

The Board has the power to do everything that is necessary or convenient to be done for the purpose of carrying out its functions.

8Constitution of, and appointment to, the Board

1. (1)

   The Board consists of:

   1. (a)

      a Chair; and

   2. (b)

      two other members.

2. (2)

   The Chair is the person who, from time to time, performs the duties of an SES employee in the Arts Department that are nominated for the purposes of this subrule by the Arts Secretary.

3. (3)

   If the Arts Secretary nominates duties for the purposes of subrule(2) or paragraph 15(2)(b), a person who performs those duties is taken to be a member of the Board for any period during which:

   1. (a)

      the nomination has effect; and

   2. (b)

      the person is performing those duties.

4. (4)

   A member referred to in paragraph (1)(b) is to be appointed by the Arts Minister by written instrument for the period, not exceeding 3 years, specified in the instrument.

5. (5)

   A member appointed under subrule (4) must be someone who, in the opinion of the Arts Minister, is, or has been, involved in the film production industry and has experience and expertise in feature film production budgets, or television production budgets or film auditing.

6. (6)

   An appointed member holds office on a part‑time basis.

9Acting appointments

1. (1)

   The Arts Minister may appoint a person to act as a member:

   1. (a)

      during a vacancy in the office of the member (whether or not an appointment has previously been made to the office); or

   2. (b)

      during any period, or during all periods, when the member is absent from duty or from Australia, or is, for any reason, unable to perform the duties of the office.

2. (2)

   Anything done by a person purporting to act under an appointment under subrule (1) is not invalid merely because:

   1. (a)

      the occasion for the appointment had not arisen; or

   2. (b)

      there was a defect or irregularity in connection with the appointment; or

   3. (c)

      the appointment had ceased to have effect; or

   4. (d)

      the occasion to act had not arisen or had ceased.

10Appointed members may be given leave of absence from meetings

The Arts Minister may grant an appointed member leave to be absent from a meeting or meetings of the Board on the terms and conditions (if any) that the Minister determines.

11Resignation of appointed member

An appointed member may resign his or her appointment by giving a written resignation to the Arts Minister.

12Termination of appointment of appointed members

1. (1)

   The Arts Minister may terminate the appointment of an appointed member for misbehaviour or physical or mental incapacity.

2. (2)

   Without limiting subrule (1), the Arts Minister may terminate the appointment of an appointed member if the member fails, without reasonable excuse, to comply with rule 13 (duty of confidentiality) or rule 14 (disclosure of interests).

3. (3)

   The Arts Minister must terminate the appointment of an appointed member if:

   1. (a)

      the member:

      1. (i)

         becomes bankrupt; or

      2. (ii)

         applies to take the benefit of any law for the relief of bankrupt or insolvent debtors; or

      3. (iii)

         compounds with his or her creditors; or

      4. (iv)

         makes an assignment of his or her remuneration for the benefit of his or her creditors; or

   2. (b)

      the member is absent, except on leave of absence granted under rule 10, from 3 consecutive meetings of the Board.

4. (4)

   A termination under this rule takes effect when the member is given written notice of the termination.

13Board members’ duty of confidentiality

1. (1)

   Except in the performance of the functions of the Board, a Board member must not communicate, or use to gain an advantage for himself or herself, or someone else, information that is made known to the person in the capacity of Board member.

2. (2)

   The duty in subrule (1) continues after the person ceases to be a Board member.

14Disclosure of certain interests of Board members

1. (1)

   A Board member who has a direct or indirect pecuniary interest in a matter that is being considered, or is about to be considered, by the Board must disclose the nature of the interest in writing to the Arts Minister.

2. (2)

   The disclosure must be made as soon as possible after the relevant facts have come to the Board member’s knowledge.

3. (3)

   Unless the Arts Minister consents in writing, the Board member:

   1. (a)

      must not be present during any deliberation by the Board on the matter; and

   2. (b)

      must not vote on the matter or otherwise take part in any decision of the Board on the matter.

4. (4)

   If the Arts Minister consents, the disclosure and the Minister’s consent must be recorded in:

   1. (a)

      the minutes of the relevant meeting; and

   2. (b)

      any written advice on the matter mentioned in subrule (1) that is provided to the Arts Minister.

15Board meetings

1. (1)

   The Chair may convene a meeting of the Board at any time.

2. (2)

   A meeting of the Board must be presided over by:

   1. (a)

      if the Chair is present—the Chair; or

   2. (b)

      if the Chair is not present—the person who, from time to time, performs the duties of an SES employee in the Arts Department that are nominated for the purposes of this paragraph by the Arts Secretary.

16Quorum

1. (1)

   Subject to subrule (2), at a meeting of the Board a quorum is constituted by two members.

2. (2)

   If two members of the Board are unable to participate in, or to continue to participate in, the performance of their duties as a result of the disclosure of conflicts of interest under rule 14, the quorum necessary for a meeting of the Board is one.

   Note: As a result of subrules 14(3) and 17(1), the Board member who constitutes a quorum under subrule (2) would be the only member entitled to vote in respect of the relevant matter.

17Conduct of meetings

1. (1)

   A question arising at a meeting of the Board is to be determined by a majority of members of the Board present and entitled to vote on that question.

2. (2)

   The person presiding at a meeting has a deliberative vote and, if necessary, a casting vote.

3. (3)

   The Board may regulate proceedings at its meetings as it considers appropriate. However, proceedings at a meeting must not be inconsistent with the other rules in this Part.

   Note: Section 33B of the Acts Interpretation Act 1901 provides for people to participate in meetings by various means of communication (eg telephone or closed‑circuit television).

4. (4)

   Without limiting subrule (3), the Board may invite a person to attend a meeting for the purpose of advising or informing the Board on any matter.

5. (5)

   A person invited to attend a meeting under subrule (4) must not communicate, or use to gain an advantage for himself or herself, or someone else, information that is made known to the person as a result of being so invited.

6. (6)

   The Board must ensure that minutes of its meetings are kept.

18Decisions without meetings

1. (1)

   The members of the Board may pass a resolution without a Board meeting being held if a majority of the members entitled to vote on the resolution sign a document containing a statement that they are in favour of the resolution set out in the document.

2. (2)

   Separate copies of a document may be used for signing by members if the wording of the resolution and statement is identical in each copy.

3. (3)

   The resolution is taken to have passed when the last member signs.

Endnotes

Endnote 1About the endnotes

The endnotes provide details of the history of this legislation and its provisions. The following endnotes are included in each compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Endnote 5—Uncommenced amendments

Endnote 6—Modifications

Endnote 7—Misdescribed amendments

Endnote 8—Miscellaneous

If there is no information under a particular endnote, the word “none” will appear in square brackets after the endnote heading.

Abbreviation key—Endnote 2

The abbreviation key in this endnote sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended the compiled law. The information includes commencement information for amending laws and details of application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.

Uncommenced amendments—Endnote 5

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in endnote 5.

Modifications—Endnote 6

If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.

Misdescribed amendments—Endnote 7

An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.

Miscellaneous—Endnote 8

Endnote 8 includes any additional information that may be helpful for a reader of the compilation.

Endnote 2Abbreviation key

ad = added or inserted	pres = present
am = amended	prev = previous
c = clause(s)	(prev) = previously
Ch = Chapter(s)	Pt = Part(s)
def = definition(s)	r = regulation(s)/rule(s)
Dict = Dictionary	Reg = Regulation/Regulations
disallowed = disallowed by Parliament	reloc = relocated
Div = Division(s)	renum = renumbered
exp = expired or ceased to have effect	rep = repealed
hdg = heading(s)	rs = repealed and substituted
LI = Legislative Instrument	s = section(s)
LIA = Legislative Instruments Act 2003	Sch = Schedule(s)
mod = modified/modification	Sdiv = Subdivision(s)
No = Number(s)	SLI = Select Legislative Instrument
o = order(s)	SR = Statutory Rules
Ord = Ordinance	Sub‑Ch = Sub‑Chapter(s)
orig = original	SubPt = Subpart(s)
par = paragraph(s)/subparagraph(s) /sub‑subparagraph(s)

Endnote 3Legislation history

Name	FRLI registration	Commencement	Application, saving and transitional provisions
Film Certification Advisory Board Rules 2008	13 Feb 2008 (F2008L00350)	14 Feb 2008
Film Certification Advisory Board Rules 2008 (Amendment No. 1 of 2011)	17 Feb 2011 (F2011L00276)	18 Feb 2011	—
Film Certification Advisory Board Rules Amendment 2014 (No. 1)	3 Sept 2014 (F2014L01190)	4 Sept 2014	—

Endnote 4Amendment history

Provision affected	How affected
Pt 1
r 4..........................................	am F2011L00276
Pt 2
r 8..........................................	am F2011L00276; F2014L01190
r 15........................................	am F2011L00276
r 18........................................	am F2014L01190

Endnote 5Uncommenced amendments [none]Endnote 6Modifications [none]Endnote 7Misdescribed amendments [none]Endnote 8Miscellaneous [none]