We certify productions as New Zealand films for tax purposes.
You will require this certification if you are seeking an accelerated deduction under section EJ6 of the Income Tax Act 2007.
A film will be certified as a New Zealand film if it has significant New Zealand content, as determined by the criteria set out in section 18 of the New Zealand Film Commission Act 1978.
Application process
There are two stages to the application process:
- Provisional application
You should allow four weeks for your application to be assessed. A provisional certificate is valid for 12 months. This stage is optional, but recommended. - Final application
You can apply for a final certificate once the film has been completed. You should allow four weeks for your application to be assessed.
We provide a copy of all provisional and final certificates to the Inland Revenue Department.
Completed Certification Application Forms and any questions about this process, should be sent to certifications@nzfilm.co.nz.