TAXATION OF FILMS

Hokitika Guardian, 15 September 1928, Page 1

TAXATION OF FILMS

CENSORSHIP OF TALKING PICTURES. WELLINGTON, Sept. 13. The special committee which took evidence on tho Cinematograph Film Bill has deleted the original clause imposing 12J per cent income tax on foreign him rentals, 7£ per cent, on British film rentals, and 5 per cent on New Zealand film rentals. In its place is a general clause covering income tax collection from all Mm renters. It states that the taxation income derived by any person from the business of renting films in the year ended March 31st. 19118 and succeeding years shall be deemed to be not loss than 12) per cent of the gross receipts.derived Inin that business. To bring the law into line with the most recent developments the Censor of Films is authorised to take into consideration the mechanical reproduction of sound associated with a film in determining whether a film shall be approved. The provisions for securing a quota of British films is amended to empower tlio exelusion of a film which the Minister decides is of insufficient photographic or artistic merit to be taken into account in determining the quota. In addition to any penalty for failing to maintain the quota, a new clause empowers the convicting magistrate, if of opinion that the offence was committed with intent to defeat the purposes of the Act, to makes an order for cancellation or susnensin of the renter’s or exhibitor’s license. The provisions regarding the minimum requirements for the exhibition of British films are not to come into force except by Ordcr-in-Council. Its nonissue will not, however, relieve licensed exhibitors of their obligations to keep records showing the proprtion of British films exhibited. An addition to the clause restricting advance hookings states that any contract made after the Act commences for the supply over a period exceeding twenty weeks of films intended for exhibition after September 30th., 1929 shall provide for the supply of sufficient British films to enable the exhibitor to comply with the quota requirements. The committee has made no change in the minimum quotas of British films, which range from 5 per cent in 1930 to an ultimate minimum of 20 per cent in the year ending Sept. 30th. 1937.