means an applicant for a provisional or final certificate who is a resident individual, a resident partnership or a company incorporated in Fiji but excludes—

• (a)a holder of a broadcast licence in television or radio in Fiji or any associated company or individual with substantial holdings in a broadcast licence in Fiji; and
• (b)a theatrical exhibitor in Fiji or any associated company or individual with substantial holdings in a theatre or group of theatres in Fiji;

means the reasonable budgeted and approved cost of financing an audio-visual production and includes legal fees for financing, brokerage for financing, prospectus or offer document costs and disbursements if those charges do not exceed 8% of the production budget of an audio-visual production;

means the reasonable budgeted and approved cost of generating masters for marketing materials if not less than 85% of the expenditure to produce such items is spent in Fiji and the budgets have been approved by Film Fiji;

means an audio recording for commercial sale on disk, audio cassette, audio disc or on line services and includes music, a voice recording of spoken word, a book on tape or audio disc and a dramatic performance in any language;

has the meaning given to it in regulation 16;

means, in relation to an audio-visual production, an account that opened in a Fiji bank for the purpose of audiovisual production and from which withdrawals may only be made for expending audio-visual production costs;

means, in relation to an audio-visual production, monies expended directly—

• (a)in producing the audio-visual production;
• (b)on approved financing charges; and
• (c)on approved marketing materials costs;

means a fee prescribed by Film Fiji included in the budget of every qualifying audio-visual production payable to Film Fiji;

means a financial institution licenced under the Banking Act 1995;

means programmes produced on film or video tape or digitally recorded for broadcast on free-to-air, free satellite or pay television and includes television movies, mini-series, drama series, situation comedy series, documentaries and documentary series, educational programmes and series, animation series and current affairs series;

means an insurance policy ensuring completion of an audiovisual production for the benefit of the production entity and investors;

means a company specialising in insuring and managing the risk associated with audio-visual production with operations and offices in Fiji which has in place necessary underwriting arrangements with internationally recognised insurance companies;

means an interactive product or instruction set, operating system, manufacturing system, manufacturer controller set or communications protocol for use in or use such as computers, modems, play stations and other games consoles, televisions, video players, digital equipment, telecommunication devices, web servers, CD-ROM drives and stored on media including CD, Zip drive, computer disc, digital video disc, computer chip or online or any other electronic equipment and includes games, educational products and business products produced for sale, products for research and design and development and the establishment software costs of a commercial operation, online e-commerce businesses, websites or internet businesses;

or video disc programme means a programme produced for marketing to the public by retail sale produced specifically for home use;

means an audio-visual production which qualifies under Division 4;

means an audio-visual production which qualifies under Division 4;

means any film production with a running time of not less than 80 minutes and is intended for public exhibition as a theatrical release or television film or for sale as direct to video film;

means a limited liability company registered in Fiji and having 100% of its shares owned by residents;

means a certificate issued under Division 3;

means the revenues derived from the commercial exploitation of an audio-visual production (including advances, licence fees and royalties) collected by a collection agent or by other arrangements on behalf of international sales agents, distributors (including the production company where it performs that function) and their sub agents (including associated companies or entities operating at arm’s-length);

means a film produced in 70mm for exhibition in IMAX, IWERKS, SHOWSCAN and other 15/70, 81/70 and 4/70 large format theatres and ride simulators;

in relation to an audio-visual production, includes—

• (a)broadcast television commercials (no more than 2 commercials per audio-visual production);
• (b)radio commercials (no more than 2 commercials per audio-visual production);
• (c)film art for advertising including posters;
• (d)press kit masters;
• (e)electronic press kits;
• (f)internet websites; and
• (g)film trailers;

means an applicant entity which has been granted a provisional certificate or a final certificate;

means a certificate issued under Division 2;

means an Fl or F2 audio-visual production that has been made—

• (a)wholly or substantially in Fiji and for Fl has substantial Fiji content; or
• (b)in pursuance of an agreement or arrangement entered into between the Fijian Government or an authority of the Fijian Government and the Government or an authority of the Government of another country under a co-production agreement or arrangement;

in relation to an audio-visual production, means the period of 24 months after the end of the year of assessment in which monies of a capital nature were first expended as audio-visual production costs or by way of contribution to those costs;

has the meaning given to it under this Act;

means an approved film produced for public exhibition, television, theatres or at film festivals with a running time of less than 60 minutes and intended primarily as a demonstration of new and emerging film-making talent;

means at least 51% of the running time of the completed qualifying audio-visual production showing Fiji as Fiji; and

means a film intended to be produced for initial release in theatres.