- Laws of Fiji

Last Updated: 1 August 2023

[IT 21,245] Film Fiji may issue certificate for a film70

(1) Film Fiji may, with the concurrence of the Minister, issue a certificate to a company stating that a film satisfies the following requirements—

(a)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;
(b)Film Fiji has provided the company with provisional approval to make their film in Fiji under this incentive;
(c)the film was produced for—
- (i)exhibition to the public in cinemas;
- (ii)exhibition to the public by way of television broadcasting or pay television;
- (iii)distribution to the public as a video recording (whether on video tapes, digital video disks or otherwise); or
- (iv)distribution to the public via the internet;
(d)the film is—
- (i)a large format film or a feature film or a short film;
- (ii)a broadcast television programme including television movies, miniseries, drama series, situation comedy series, documentaries and documentary series, educational programmes and series, animation series and current affairs series; or
- (iii)a production intended for exhibition as an advertising programme or a commercial in at least one significant international market;
(e)the total of the company’s total Fiji expenditure on the film (worked out using Division 3) is at least—
- (i)$250,000 for films described under paragraph (d)(i) and (ii); or
- (ii)$50,000 for films described under paragraph (d)(iii);
(f)the company either carried out or made the arrangements for the carrying out of, all the activities in Fiji that were necessary for the making of the film;
(g)the company is the only company that satisfies paragraph (f) in relation to the film;
(h)the film is not culturally derogative in its portrayal of Fiji or the people of Fiji;
(i)the application for certificate for rebate was made no later than 12 months from the time that the film was completed;
(j)the film production company is able to release and have the movie distributed to the satisfaction of the Minister; and
(k)the film production company demonstrates to the satisfaction of the Minister 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 institutions.

[subreg (1) am LN 62 of 2019 reg 8, effective 1 August 2019]

(2) A film is completed when it is first in a state where it could reasonably be regarded as ready to be distributed, broadcasted or exhibited to the general public.

(3) Film Fiji may revoke a provisional approval under regulation 70(1)(b) at any time if—

(a)it is satisfied that the provisional approval was obtained by fraud or serious misrepresentation;
(b)the applicant does not comply with the conditions or requirements in respect of which the provisional approval was issued;
(c)the company fails to furnish any information required by Film Fiji in relation to the film within a period specified by Film Fiji; or
(d)in the case of a company provided with a provisional approval prior to 1 June 2019, the company has not commenced filming by 1 June 2019.

[subreg (3) insrt LN 62 of 2019 reg 8, effective 1 August 2019]

(4) A revocation of a provisional approval made under subregulation (3) does not prevent the re-issuance of a provisional approval in respect of the same proposed film by the same applicant.

[subreg (4) insrt LN 62 of 2019 reg 8, effective 1 August 2019]