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Last Updated: 1 August 2023
[IT 21,340A] Transitional89A
89A
[reg 89A insrt LN 30 of 2022 reg 7, effective 1 April 2022]
An applicant who holds a provisional certificate issued by Film Fiji as at the commencement of the Income Tax (Film-making and Audio-visual Incentives)(Amendment) Regulations 2022 and is issued a final certificate on or after the commencement of the Income Tax (Film-making and Audio-visual Incentives)(Amendment) Regulations 2022 is entitled to a tax rebate of 75% and if the total Fiji expenditure on the film exceeds $20 milllion, the maximum allowable tax rebate is $15 million.