Income tax treatment of New Zealand screen production industry under the Income Tax Act 1994
Income tax treatment of the New Zealand 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.
Key points of the tax treatment of the industry include:
- the gross income of the film owner
- deductible expenditure and timing of deductions
- accelerated write-off for the cost of producing films
- anti-avoidance provisions
- the large budget screen production grant scheme.
A document giving details of the special tax regime may be downloaded below.
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Date published: 03 Nov 2005
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