The Digital Games Tax Offset Advisory Board provides advice to the Minister for the Arts on applications to the Digital Games Tax Offset under Division 378 of the Income Tax Assessment Act. The Digital Games Tax Offset is a refundable tax offset for qualifying Australian development expenditure for eligible digital games development in Australia. The Board also advises the Minister on policy issues relevant to the offset. Members include the chair (departmental official) and two other members appointed by the Minister for the Arts.
Further information
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Type of Body
E. Statutory office holder, offices and committees
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Established By / Under
Act / Regulation
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Established By/Under More info
Income Tax Assessment (Digital Games Tax Offset) Rules 2023
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Paid Members?
Yes
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Max No. of Board/Committee Members
3
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Annual Report Prepared and tabled?
No, but noted in parent's annual report
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Classification
B. Secondary statutory structure
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Function Categorization
Advisory Board
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Creation Date
Last updated: