Section EJ 6 — Income Tax Act 2007: Certification of New Zealand films

EJ 6 Certification of New Zealand films Certification of New Zealand films (1) The New Zealand Film Commission may certify that a film is a New Zealand film, if the Commission is satisfied that the film has, or will on completion have, a significant New Zealand content, as determined under section 18 of the New Zealand Film Commission Act 1978. Final and provisional certificates (2) The certificate issued by the New Zealand Film Commission must be— (a) a provisional certificate, if the film is not completed: (b) a final certificate, if the film is completed. Applications for certification of New Zealand films (3) An application to the New Zealand Film Commission for a certificate that a film is a New Zealand film must be in writing and must provide the information that the Commission requires. Notice of certificate to Commissioner (4) The New Zealand Film Commission must send a copy of the provisional certificate or the final certificate to the Commissioner immediately after issuing it. Revocation of certificate (5) The New Zealand Film Commission may revoke a provisional certificate or a final certificate if the Commission is satisfied that the certificate should not remain in force, whether because an incorrect statement was made in the provision of information for the purpose of obtaining a certificate or for any other reason. Effect of revocation (6) A revoked certificate is void from the time the certificate was issued. Notice of revocation to Commissioner (7) The New Zealand Film Commission must give notice to the Commissioner immediately after revoking a provisional certificate or a final certificate. Defined in this Act: Commissioner , completed , film , New Zealand , notice , Compare: 2004 No 35 s EJ 6