The Laws of Fiji
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Last Updated: 1 August 2023
[IT 21,235] Film production company entitled to tax rebate68
68
- (a)the film was completed in the income year;
- (b)Film Fiji, with the concurrence of the Minister, has issued a certificate to the company for the film under regulation 70;
- (c)the company claims (which are irrevocable) the rebate in its income tax return for the income year;
- (d)the company—
- (i)is a Fijian resident; or
- (ii)is not a Fijian resident but lodges an income tax return for the purpose of claiming the tax rebate under this Part; and
- (e)the company is not—
- (i)the holder of a broadcast licence in television or radio in Fiji and it is not associated with any company or individual with substantial holdings in a broadcast licence in Fiji; or
- (ii)a theatrical exhibitor in Fiji and it is not associated with any company or individual with substantial holdings in a theatre or group of theatres in Fiji;
- (f)the film production company is able to release and have the movie distributed for production in a least one significant International market to the satisfaction of the Minister responsible for Film Fiji;
- (g)the film production company demonstrates to the satisfaction of the Minister responsible for Film Fiji that it—
- (i)will engage services of Fijian citizens in movie productions; and
- (ii)will utilise technicians, students and technical aid facilities at the Film Making School at Fiji National University or any other specified local institution;
- (h)the company engages audio visual agents for the production of the film; and
- (i)Fiji as a location needs to be accredited and acknowledged in the film’s credits and any other required accreditation as stipulated in the approval letter by Film Fiji.