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Industry guidelines Ngā aratohu ahumahi

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 2007

The 2007 Act came into force from 1 April 2008 and has been subsequently amended by the Taxation (International Taxation, Life Insurance and Remedial Matters) Act 2009.