Ministerial Submissions Relating To The Digital Games Tax Offset Implementation.

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This ministerial submission from July 2023 sought approval for the Income Tax Assessment (Digital Games Tax Offset) Rules 2023, a subordinate legislative instrument establishing the administrative framework for the Digital Games Tax Offset following Parliament's passage of the enabling legislation on 21 June 2023. Minister Tony Burke approved the Rules on 4 July 2023, enabling the Offset to open for applications immediately after the legislation's 1 July commencement. The Rules established the Digital Games Tax Offset Advisory Board comprising a departmental SES chair and two industry experts to assess applications and issue certificates. The document notes no changes were made to the Rules since their May 2023 approval, and that application forms and guidance materials were prepared for launch following ministerial approval. The digital games industry had universally welcomed the implementation.