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Film and TV financing in Australia refers to government assistance to TV and cinema in Australia. Over the past 30 years, government assistance has involved a mixture of government support, distributor/ broadcaster involvement and private investment. To a significant extent, government policies have shaped the form and scale of financing. Since 1995/96, 25-30% of funding for Australian feature films (local films and co-productions) has come from government sources. This was mainly from the Film Finance Corporation (FFC), until 2008 when the FFC merged with the Australian Film Commission and Film Australia to become Screen Australia. However, this group includes a number of films, such as ''Moulin Rouge'' (2001) and ''Happy Feet'' (2006), that were substantially financed by Hollywood studios. For independent Australian films, the proportion of government support is much higher. Meanwhile, TV drama has received about half of its financing from the industry itself and about 15% from government sources, while foreign investment has also been significant, reaching a peak of 49% in 1999/2000. In 2007, the Australian Government introduced the Australian Screen Production Incentive, a package of tax incentives designed to encourage private investment in Australian-produced films, television shows and documentaries. == History of Government support == At a number of times since the inception of the Australian film industry, the Australian government has experimented with quota-based support models, largely without success. At the same time, direct financial support for the industry was less forthcoming. The Government of New South Wales gave minor financial assistance to a number of productions in the 1930s. In 1945 the federal government created the Australian National Film Board, with a brief to produce documentaries. It was later known as the Commonwealth Film Unit and ultimately as Film Australia. Feature filmmaking in Australia, however, did not receive comprehensive government support until the 1970s. During the 1970s, most Australian features were funded by the Australian Film Commission (established 1975) and its state government counterparts. John Gorton was Prime Minister of Australia from 1968–1971 and initiated several avenues of Government support for film and the arts, establishing the Australian Council for the Arts, the Australian Film Development Corporation and the National Film and Television Training School.〔(In office - John Gorton - Australia's PMs - Australia's Prime Ministers )〕 Prime Minister Gough Whitlam continued to support Australian film. The South Australian Film Corporation was established in 1972 to promote and produce films, while the Australian Film Commission was created in 1975 to fund and produce internationally competitive films.〔http://www.afc.gov.au/profile/about_us/default.aspx〕 In the 1980s private financing increased as a result of tax incentives for Australian-made film and television productions. Division 10BA (1981) of the Income Tax Assessment Act 1936 allowed investors a 150% tax concession on their investment at risk. 10B (1978) applied to a wider selection of project categories, and offered a concession spread over two financial years once the project was generating income. These concessions were whittled away throughout the 1980s, as the government became anxious about lost taxation revenue. By 1989, 10BA had become a flat 100% write-off. During the 1990s, direct government support once again became the dominant source of feature film funding. The Australian Film Finance Corporation (FFC), established in 1988/89, became the main instrument of this support. It has funded 1,079 projects since then, to a budget value of $2.58 billion. Projects certified under 10BA were also eligible for direct investment from the FFC, while 10B projects were not. The Australian Film Commission (AFC), once the government’s main vehicle for production funding, was now focussed primarily on development, marketing and research activities. Recently proposed (legislation ) has united the AFC and FFC, along with Film Australia, in a new entity, which is now known as "Screen Australia." Another recent support mechanism was the Film Licensed Investment Company (FLIC) scheme. Each FLIC would invest in a slate of Australian-made productions, thus spreading the risk across a portfolio. Investors who bought shares in a FLIC would receive a 100% tax concession. The FLIC scheme was introduced in 1999 and renewed in 2005, but no further licences will be granted due to the introduction of the Producer Offset in 2007 (see below). A refundable film tax offset (RFTO), designed to attract large-budget overseas productions to shoot in Australia, was introduced in 2001. It covered feature films, mini-series, telemovies and TV series. It is to be superseded by the new Location Offset (see below). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Film and television financing in Australia」の詳細全文を読む スポンサード リンク
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