The Film Industry Partnership provides the Tax Office and representatives of the film industry with a forum for dialogue, consultation, and the resolution of issues concerning the administration of the tax system relevant to the industry.
Terms of reference
The Tax Office recognises the important role the community plays in the administration of the Australian tax system. This recognition triggered the creation of the Film Industry Partnership.
The partnership provides an opportunity for a candid exchange of views and for all parties to gain a mutual understanding of their respective situations. This understanding will provide a sound basis for the forum to identify, discuss and work in partnership to resolve issues of concern.
As appropriate, the partnership will create working parties or liaise with other relevant forums to examine particular issues in more detail. More information regarding the linkages to other forums is provided under the Governance and relationships section of this charter.
The Film Industry Partnership provides a platform to:
- ensure measures within the tax system supporting the film industry are effectively implemented and the objectives of these measures are achieved
- identify ways to minimise the costs of compliance by integrating tax system design and supporting businesses to meet their tax obligations
- increase awareness of the film industry more broadly in the Tax Office
- advise of relevant issues emerging across other industries which may be of significance to the film industry
- develop better strategies to address compliance risks within the industry
- better understand and meet the communication needs of the industry
- increase awareness of particular tax issues across the industry where it may be relevant
- increase community understanding and confidence in the administration of the tax system, and
- seek feedback on the Tax Office's service delivery and performance.
Type of forum and length of term
The Film Industry Partnership is an administrative, policy and practice consultative forum promoting an open and frank exchange of views between the Tax Office and a diverse range of industry experts.
Subject to an annual review, the partnership is ongoing.
Decision making authority
The aim of the Film Industry Partnership is to provide the Tax Office and industry representatives with a forum to discuss relevant aspects in the administration of the tax system, consult on any issues of concern or interest, and resolve such issues. While it is the intent to work in partnership towards tangible solutions to areas of concern, final decisions in relation to Tax Office activities are at the Commissioner's discretion.
Governance and relationships
The Film Industry Partnership is co-sponsored and co-chaired by the Large Business and International and Small and Medium Enterprises business lines. It has linkages with other forums and external agencies.
The Film Industry Partnership has a subsidiary relationship with the Commissioner's Large Business Consultative Group.
The chair of the Film Industry Partnership will report annually to the Commissioner's Large Business Consultative Group on the Film Industry Partnership achievements during the year and its forward focus.
History of establishment
In April 2005, the Tax Office convened an internal film forum which comprised key stakeholders across the organisation who had a vested interest in issues associated with the film industry. This forum's role is the internal coordination and communication of all issues to do with the industry and it is attended by the various relevant areas of the office.
The internal film forum considered that there would be benefit for both the Tax Office and the film industry as a whole if a 'Film Industry Partnership' could be created to promote and facilitate compliance within the industry. It was considered a partnership would provide the opportunity to work with the industry to examine administrative solutions for making it easier to comply with tax obligations.
As a result of this proposal, the Film Industry Partnership was established and the inaugural meeting was held on 18 March 2005.
Last Modified: Friday, 17 July 2009