BRITISH FILMS

Hawera Star, Volume XLVII, 4 August 1928, Page 5

BRITISH FILMS

SECURING THE QUOTA.

PROVISIONS OF NEW BILL. NEW FORM OF INCOME TAX. (By Telegraph—Special to The Star.) WELLINGTON, Aug. 3. The Cinematograph Films Bill, which was introduced by the Government last session to give ample warning of the proposal that a minimum percentage of British films must he shown in New Zealand programmes, was brought in by Governor-General’s Message in the House, of Representatives to-day. It is substantially in the form of last year’s measure, but important tax provisions appear. The Bill, it passed l , conies into force on January .1 next, when a. registrar of films, will commence' operations. All films must then bo registered, indicating their origin and length. If a renter fails to acquire in any year the proportion of British films indicated in the schedule, he is liable to a, fine of £IOO, unless he can prove to the court that the reasons for non-compliance were, hevond lvis control. The proportion of British films for the year ending December, 1929, must he 71 per cent, for the two following years the proportion is to be 10 per cent, in 1932 12-1 per cent, in 1933 15 per cent, in the two following yeans 171 per cent, and from the end of 1935 the annual proportion of British films, handled must lie 20 per cent. There is a slight variation in the proportion of British films required to he shown by exhibitors in the early stages of operation. The first year it must he 5 per cent, and in 1931 and 1932 71 per cent, in 1933 10 per cent, in 1934 12.1 per cent, in the two following yeans 15 per cent, after which the yearly proportion is to. l>e 20 per cent. The term British film includes New Zealand. Any failure to comply with the quota involves a fine not exceeding £IOO.

If the Minister is satisfied that in any year eomplainoe with the Act was not commercially practicable by reason of the character of New Zealand or British films available, or the excessive cost of such films in relation to foreign films, he may modify those requirements to such an extent as he thinks reasonable. The Minister of internal Affairs may appoint an advisory committee to advise him on matters of administration of .the Act. As difficulties have arisen in assessing the taxable income of the renting company, the Bill makes a drastic change in the present law. It proposes to relieve licensed renters from ordinary income tax and imposes in its place a film hire tax as follows: New Zealand films. 5 per cent of gross receipts derived from renting in each year; British films, 7\ ner cent on the same basis; foreign films, 12f per cent.