On 7 March 2023, the Australian Taxation Office (ATO) issued a release on pending legislation for the digital games tax offset that was first announced as part of the Budget 2021-22. --- Digital Games Tax Offset The Australian Government has introduced legislation to establish a Digital Games Tax Offset. On 23 November 2022, the government introduced legislation to establish a Digital Games Tax Offset (DGTO). The legislation forms part of the Treasury Laws Amendment (2022 Measures No. 4) Bill 2022. The DGTO provides eligible game developers with a 30% refundable tax offset for qualifying Australian development expenditure from 1 July...