tax return accountant
Registration of Digital Games Tax Offset rules The Government has registered the Income Tax Assessment (Digital Games Tax Offset) Rules 2023 (‘Rules’), which follows the recent enactment of legislation introducing a refundable tax offset for eligible expenditure incurred in the development of digital games. The Rules set out the procedural rules for how companies apply for various Digital Games Tax Offset (‘DGTO’) certificates, including a Completion Certificate, Porting Certificate or Ongoing Development Certificate for the DGTO, or provisional forms of those certificates. The Rules also set out the rules for the processing and assessment of such applications, including the seeking of expert advice and additional information from applicants. The Rules require certain information to be provided to the Arts Minister to enable the Minister to decide whether to issue a DGTO certificate. The Rules also establish the DGTO Advisory Board (‘Board’) and set out the procedures by which the Board will consider applications for provisional non-binding certificates for the DGTO. Provisional certificates assist applicants in determining whether their game or games are likely to qualify for full DGTO certification. The Rules have effect as from 8 July 2023 (i.e., the day after the instrument was registered). Ref: Income Tax Assessment (Digital Games Tax Offset) Rules 2023, F2023L00992, 7 July 2023
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