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)
Incentives
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:
Non Resident Employee Tax Waiver
The Studio City Zone and the Audio Visual Operating License (AVOL)
Applicable Laws relating to Incentives are Income Tax Act 2015, Income Tax (Film – making and Audio-visual Incentives) Regulations 2016, Income Tax (Film – making and Audio-visual Incentives) (Fees) Regulations 2006 , Value Added Tax Act 1991.