Income tax treatment of the screen production industry
The New Zealand screen production industry has been subject to a special tax regime since the early 1980s. This is in line with the New Zealand Government's efforts to encourage the development of the New Zealand screen production industry.
Income tax treatment of New Zealand screen production industry under the Income Tax Act 1994
The 1994 Act was rewritten as the Income Tax Act 2004 effective from 1 April 2005. There are no intended legislative changes affecting film but some references and definitions are different.
Income tax treatment of the screen production industry under the Income Tax Act 2004
How income tax is treated for the screen production industry under the Income Tax Act 2004.
Date published: 11 Oct 2005
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