Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Timing and quantifying rules - Spreading of specific expenditure

EJ 6: Certification of New Zealand films

You could also call this:

“How New Zealand films get official recognition”

The New Zealand Film Commission can certify a film as a New Zealand film if it has a significant New Zealand content. This is determined by section 18 of the New Zealand Film Commission Act 1978.

The Film Commission gives two types of certificates: a provisional certificate for unfinished films and a final certificate for completed films.

If you want a certificate, you need to apply in writing to the Film Commission and give them all the information they ask for.

After the Film Commission issues a certificate, they must send a copy to the Commissioner right away.

The Film Commission can take back a certificate if they find out it shouldn’t have been given. This could be because someone gave wrong information or for any other reason. If a certificate is taken back, it’s as if it was never given in the first place.

If the Film Commission takes back a certificate, they must tell the Commissioner immediately.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1515108.

Topics:
Arts and culture > Arts funding
Business > Industry rules
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EJ 5: Expenditure incurred in acquiring film rights in films other than feature films, or

“Money back for buying rights to non-feature films”

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EJ 7: Film production expenditure for New Zealand films having no large budget film grant, or

“Rules for claiming expenses on qualifying New Zealand films without large budget grants”

Part E Timing and quantifying rules
Spreading of specific expenditure

EJ 6Certification of New Zealand films

  1. The New Zealand Film Commission may certify that a film is a New Zealand film, if the Commission is satisfied that the film has, or will on completion have, a significant New Zealand content, as determined under section 18 of the New Zealand Film Commission Act 1978.

  2. The certificate issued by the New Zealand Film Commission must be—

  3. a provisional certificate, if the film is not completed:
    1. a final certificate, if the film is completed.

      1. An application to the New Zealand Film Commission for a certificate that a film is a New Zealand film must be in writing and must provide the information that the Commission requires.

      2. The New Zealand Film Commission must send a copy of the provisional certificate or the final certificate to the Commissioner immediately after issuing it.

      3. The New Zealand Film Commission may revoke a provisional certificate or a final certificate if the Commission is satisfied that the certificate should not remain in force, whether because an incorrect statement was made in the provision of information for the purpose of obtaining a certificate or for any other reason.

      4. A revoked certificate is void from the time the certificate was issued.

      5. The New Zealand Film Commission must give notice to the Commissioner immediately after revoking a provisional certificate or a final certificate.

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