{"id":"C2004A01769","name":"Income Tax (Film Royalties) Act 1977","slug":"income-tax-film-royalties-act-1977","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"131 of 1977","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":6536,"registerId":"commonwealth-C2004A01769-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Income Tax (Film Royalties) Act 1977","content":"INCOME TAX (FILM ROYALTIES) ACT 1977\n\nNo. 131 of 1977\n\nAn Act to impose income tax upon income derived by non-residents in respect of the supply of films and video tapes.\n\nBE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:\n\nShort title\n\n1. This Act may be cited as the Income Tax (Film Royalties) Act 1977.\n\nCommencement\n\n2. This Act shall come into operation on the day on which it receives the Royal Assent.\n\nInterpretation\n\n3. In this Act, “Assessment Act” means the Income Tax Assessment Act 1936.\n\nIncorporation\n\n4. The Assessment Act is incorporated and shall be read as one with this Act.\n\nImposition of tax\n\n5. The tax known as income tax, to the extent that that tax is payable in accordance with section 136a of the Assessment Act, is imposed, and shall be levied and paid, upon income to which that section applies.\n\nRate of tax\n\n6. The rate of tax imposed by this Act upon income to which section 136a of the Assessment Act applies is 10 per centum.\n\n![](image.001.png)","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1658},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its original purpose of imposing tax on non-resident film and video tape royalties. It functions purely as a machinery provision to levy the tax calculated under the Assessment Act, without expansion into other types of income or broader tax policy areas."},"complexity_factors":["Only 6 short sections","Single defined term ('Assessment Act')","Only one substantive cross-reference (to section 136a of the Income Tax Assessment Act 1936)","No exceptions, exemptions, or conditional logic","Flat 10% rate with no tiers or thresholds"],"plain_english_summary":"This Act imposes a **10% withholding tax** on payments made to foreign residents for the right to use films and video tapes in Australia.\n\n**How it works:**\n*   When an Australian business pays a foreign film company to license a movie or video, the Australian company must withhold 10% of that payment.\n*   This withheld amount is paid to the Australian Taxation Office as income tax on behalf of the foreign resident.\n*   The Act operates as a \"machinery\" provision—it actually levies the tax, while the detailed rules (such as who is liable and when payment is due) are found in section 136a of the *Income Tax Assessment Act 1936*.\n\n**Why it matters:**\nThis ensures foreign film distributors and copyright holders pay tax on income earned from the Australian market, even if they have no other business presence in Australia."}},"importantCases":[],"_links":{"self":"/api/acts/income-tax-film-royalties-act-1977","history":"/api/acts/income-tax-film-royalties-act-1977/history","analysis":"/api/acts/income-tax-film-royalties-act-1977/analysis","conflicts":"/api/acts/income-tax-film-royalties-act-1977/conflicts","importantCases":"/api/acts/income-tax-film-royalties-act-1977/important-cases","documents":"/api/acts/income-tax-film-royalties-act-1977/documents"}}