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Filmmaker's relief : a comparative study
Dissertation (MCom)--University of Pretoria, 2011.
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| Format: | Thesis |
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2013
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| _version_ | 1867613695675203584 |
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| access_status_str | Open Access |
| author2 | Du Preez, Hanneke |
| author_browse | Du Preez, Hanneke |
| author_facet | Du Preez, Hanneke |
| collection | Thesis |
| dc_rights_str_mv | © 2012, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Dissertation (MCom)--University of Pretoria, 2011. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/30657 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:40:14.504Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/30657 Filmmaker's relief : a comparative study Du Preez, Hanneke Van Rheede van Oudtshoorn, Hendrik UCTD Dissertation (MCom)--University of Pretoria, 2011. The South African film industry is the second oldest film industry in the world. Sadly though, the industry did not develop in the previous century to the same extent film industries developed in specifically North America and Europe. Film tax relief is an incentive incorporated in tax legislations worldwide and is used as a catalyst for economic growth in film industries. South Africa has had specific tax legislation in this regard for decades and it is currently regulated in terms of Section 24F of the Income Tax Act. Two further incentives, the „Foreign Investment Grant‟ and the „Strategic Industrial Projects Grant‟ are also available from the Department of Trade and Industry. Legislation is constantly reviewed and revised to achieve the objectives they intend to have. This study reviews current South African legislation in this regard, compares it with the current available film industry relief in India and Australia and concludes on film relief effectiveness in general. Taxation Unrestricted 2013-09-09T07:23:03Z 2012-06-07 2013-09-09T07:23:03Z 2012-04-16 2011 2012-03-05 Dissertation Van Rheede van Oudtshoorn, H 2011, Filmmaker's relief : a comparative study, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03052012-173648/ > http://hdl.handle.net/2263/30657 http://upetd.up.ac.za/thesis/available/etd-03052012-173648/ © 2012, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf |
| spellingShingle | UCTD Filmmaker's relief : a comparative study |
| title | Filmmaker's relief : a comparative study |
| title_full | Filmmaker's relief : a comparative study |
| title_fullStr | Filmmaker's relief : a comparative study |
| title_full_unstemmed | Filmmaker's relief : a comparative study |
| title_short | Filmmaker's relief : a comparative study |
| title_sort | filmmaker s relief a comparative study |
| topic | UCTD |
| url | http://hdl.handle.net/2263/30657 http://upetd.up.ac.za/thesis/available/etd-03052012-173648/ |