NEW ZEALAND

Qualifying New Zealand Production Expenditure (QNZPE) is spend incurred by the applicant on the production in New Zealand. In general, this means:

• services provided in New Zealand;
• the use of land located in New Zealand;
• goods purchased, hired or leased in New Zealand, provided they are sourced from within New Zealand;
• goods sourced from overseas, provided those goods are not otherwise available in New Zealand, are located in New Zealand during the making of the production and are purchased, hired or leased from a New Zealand Resident who typically supplies that type of good.

QNZPE also includes the fees and expenses of non-New Zealanders who work on the production in New Zealand, provided (in the case of non-cast members) they work on the production for at least 14 days in total.

5% if a production meets certain spend criteria and can demonstrate significant economic benefits to New Zealand.

The applicant must be a New Zealand resident company or partnership, or a foreign corporation with a fixed establishment in New Zealand for tax purposes.

Applicants must register with the NZFC before the start of Principal Photography in New Zealand (or within 20 workdays of a "qualifying bid" being accepted, in the case of PDV productions). An application will only be considered registered when the applicant receives written confirmation of registration from the NZFC.