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Legislation

Film Fiji Act

Film Fiji is a government statutory body whose core task is to promote and develop the audio visual industry in Fiji. The legislation defining its scope and functions is the Film Fiji Act (2002) .

Film Fiji Act

Amendment Decree No. 9 of 2011

Decree No 48

Income Tax (Film-making and Audio-visual Incentives) Regulations 2016

The audio visual incentives that are administered by Film Fiji are found in the Income Tax (Film-making and Audio-visual Incentives) Regulations 2016. These incentives include:

Part II – Non Resident Employee Tax Waiver
Part III – F1 and F2 Incentive
Part IV – The Studio City Zone and the Audio Visual Operating License (AVOL)
Part V – Film Tax Rebate

Income Tax (Film-making and Audio-visual Incentives) Regulations 2016

Income Tax (Film-making and Audio-visual Incentives) (Amendment) Regulations 2017

Income-Tax-Act-2015

VAT Decree

Act-No-22-Value-Added-Tax-(Amendment)

Licensing of Audio Visual Agents

The licensing regulations for audio-visual agents came into force in 2012. It was to eliminate “back door” operators who undercut and undermine bona-fide operators. The licensing regime assured that the right people were engaged by overseas production, ensuring efficient and timely delivery of services and agents providing services expected by international productions. Any person that wishes to work directly with a foreign production company that is eligible for tax rebate can apply to the Permanent Secretary of the Ministry of Industry & Trade.

Film Fiji (Licensing of Audio Visual Agents) Regulations 2012

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Film Fiji
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