Section 18 of the New Zealand Film Commission Act

1. In carrying out its functions, the Commission shall not make financial assistance available to any person in respect of the making, promotion, distribution or exhibition of a film unless it is satisfied that the film has or is to have a significant New Zealand content.
2. For the purposes of determining whether or not a film has or is to have a significant New Zealand content, the Commission shall have regard to the following matters:
   1. The subject of the film.
   2. The locations at which the film was or is to be made.
   3. The nationalities and places of residence of:
      1. The authors, scriptwriters, composers, producers, directors, actors, technicians, editors and other persons who took part or are to take part in the making of the film; and
      2. The persons who own or are to own the shares or capital of any company, partnership, or joint venture that is concerned with the making of the film; and
      3. The persons who have or are to have the copyright in the film.
   4. The sources from which the money that was used or is to be used to make the film was or is to be derived.
   5. The ownership and whereabouts of the equipment and technical facilities that were or are to be used to make the film.
   6. Any other matters that in the opinion of the Commission are relevant to the purposes of this Act.