Appendices
Flow diagrams showing an overview of the screen production industry, how sub-part DS of the Income Tax Act 2004 operates and how the large budget screen production grant works.
Appendix A: Income tax treatment of New Zealand screen production industry under the Income Tax Act 2004
A flow diagram giving an overview of screen production industry income tax treatment including deductions, costs and expenditure, clawback provisions, deferred deduction rule and specific anti-avoidance provisions.
Appendix B: Operation of subpart DS of the Income Tax Act 2004
Flow diagram showing how sub-part DS of the Income Tax Act 2004 operates
Appendix C: How the large budget screen production grant (LBSPG) scheme works
Flow diagram showing how the large budget screen production grant (LBSPG) works
Date published: 11 Oct 2005
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