The purpose of this glossary is to assist prospective applicants for a certificate for the DGTO to accurately claim qualifying Australian development expenditure (QADE) under Division 378 of the Income Tax Assessment Act 1997 (the ITAA97). It should be read in conjunction with the specific subsections of the ITAA97 and the Digital Games Tax Offset Guidelines (the Guidelines) as published from time to time on the website of the Australian Government Department of Infrastructure, Transport, Regional Development, Communications and the Arts (the Department). If there is an inconsistency between these Guidelines and the ITAA97 or the DGTO Rules, the provisions in the ITAA97 and the DGTO Rules prevail.