Reference material on the income tax treatment of the screen production industry. (Income tax treatment of the screen production industry under the Income Tax Act 2004)

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Income tax treatment of the screen production industry

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Income tax treatment of the screen production industry under the Income Tax Act 2004: List of reference material

Reference material on the income tax treatment of the screen production industry.

Tax Information Bulletin

Vol 16, No 1 (February 2004), pages 58-66 (Subpart ES: Deferred Deduction Rule) and page 69 (Large Budget Screen Production Grant)
Vol 15, No 5 (May 2003), page 75 (Section EO 4(2B): Interest Component of Reimbursement for Film Production Expenditure)

New Zealand Film Commission

The following resources are available from the New Zealand Film Commission website: http://www.nzfilm.co.nz/

Provisional approval of certification as a New Zealand film - application pack
Final approval of certification as a New Zealand film - application pack
Large budget screen production grant - application form
Large budget screen production grant - criteria

Inland Revenue's Screen Production Desk

0800 phone number: 0800 SCREEN (0800 727 336)
Email: screen@ird.govt.nz

Date published: 28 Nov 2005

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