Skip to main content

COVID-19 - Our Auckland offices are closed. You can still contact us and get help. Contact us

Resurgence Support Payments (RSPs) Resurgence Support Payment (RSPs) – Applications have opened for a 6th RSP payment. Applications for the first 3 payments close at midnight on 1 December. Find out more

The New Zealand screen production industry is subject to special income tax rules under the 2007 Act. This is in line with the Government's efforts to encourage the development of the New Zealand screen production industry.

Key points of the tax treatment of the industry include:

  • income from films
  • deductions and timing rules in relation to film industry expenditure
  • deferred deductions relating to money not at risk
  • specific anti-avoidance provisions in relation to films
  • an outline of relevant grants from the New Zealand Film Commission.

Appendices A, B, C and D are flow diagrams showing an overview of the screen production industry, how sub-part DS of the Income Tax Act 2007 operates and how the large budget screen production grant and the screen production incentive fund works.

 

Last updated: 28 Apr 2021
Jump back to the top of the page