The Australian Taxation Office has issued a notice on the new digital games tax offset. --- Digital games tax offset The Australian Government has recently enacted legislation to establish a digital games tax offset (DGTO). The DGTO is a refundable tax offset which allows eligible Australian companies that develop digital games to claim 30% of their total qualifying Australian development expenditure (QADE): as certified by the Minister for the Arts incurred on or after 1 July 2022 up to a cap of $20 million per company, per income year (this cap also extends to a group of companies that are...