Commonwealth Consolidated Acts Commonwealth Consolidated ActsA company's qualifying Australian production expenditure on a * film is the company's * production expenditure on the film to the extent to which it is incurred for, or is reasonably attributable to:
(a) goods and services provided in Australia; or
(b) the use of land located in Australia; or
(c) the use of goods that are located in Australia at the time they are used in the * making of the film.