Income Tax Act 2007 [Full Act]

Definitions and related matters
General definitions

[large budget film grant] means a payment that—

(a)

is in the nature of a large budget screen production grant or post-production digital and visual effects grant; and

(b)

is made in relation to a film or television production; and

(c)

is authorised by the New Zealand Film Commission in relation to a company that—

(i)

is resident in New Zealand:

(ii)

has a permanent establishment in New Zealand

Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 [Full Act]

Amendments to Income Tax Act 2007
Definitions

[large budget film grant] means a payment that—

(a)

is in the nature of a large budget screen production grant or post-production digital and visual effects grant; and

(b)

is made in relation to a film or television production; and

(c)

is authorised by the New Zealand Film Commission in relation to a company that—

(i)

is resident in New Zealand:

(ii)

has a permanent establishment in New Zealand