Australia has published the Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (Act No. 29, 2023), which received royal assent (was enacted) on 23 June 2023. The main tax measures of the Act are summarized as follows:

Digital Games Tax Offset

The Act provides for the introduction of the Digital Games Tax Offset (DGTO) for qualifying Australian development expenditure incurred on or afte…