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PLEASE TYPE THE UNIVERSITY OF NEW SOUTH WALES Thesis/Project Report Sheet Surname or Family name: Maher First name: Sean Other name/s: Wi ll i am Abbreviation for degree as given in the University calendar: M.A. hons. School: Faculty: Theatre & Film Studies Arts & Social Sciences Title: Mr Abstract 350 words maximum: (PLEASE TYPE) Structural Reorganisation of the Australian Film Industry in the 1980s Under Division IOBA Tax Incentives is an examination of the fundamental effects and legacies produced by indirect Government subsidy on the Australian feature film industry. The circumstances surrounding the I OBA policy' s origins are outlined to locate the motivation behind the creation of an indirect form of Government assistance to the Australian film industry. The actual legislation and changes in the broader policy are then chartered in detail throughout the years I 980/ 198 I to 1987/ 1988 in an effort to fully document and interrogate the impact I OBA had on the Australian film industry and the infrastructure of industry assistance. The actual film industry is addressed by examining the financial implications of I OBA on the production sector and the way the distribution and exhibition sectors received the IOBA films. IOBA ' s cultural policy implications are then discussed through its relationship to the Australian Film Commission and broader film policy rhetorics. By framing the discussion through the central thesis of structural reorganisation of the industry, the aim is to reveal how the IOBA tax incentives penetrated almost every facet of the industry and its systems of support. In conjunction with the entrance of new institutions into the arena of film production under I OBA, like the commercial financial sector and its regulators, the structural reorganisation of the industry is argued to have redefined the industry. The industry is shown to have been transformed by I OBa to such an extent that even after the return to a system of direct investment in 1988, the industry was irrevocably changed. This remains IOBa's legacy. Declaration relating to disposition of project report/thesis I am fully aware of the policy of the University relating to the retention and use of higher degree project reports and theses, namely that the University retains the copies submitted for examination and is free to allow them to be consulted or borrowed. Subject to the provisions of the Copyright Act 1968, the University may issue a project report or thesis in whole or in part, in photostat or microfilm or other copying medium. 0 word abstract in isserta on bstracts lnter~~·t·i~~~.(~;r;b&.;t~~~t~.. o .~:~). .. witness /.t.fz·~~~~ r ~ersity recognises that there may be exceptional circumstances requiring restrictions on copyrng or condrtions on use. Requests for restri tion for a period of up to 2 years must be made in writing to the Registrar. Requests for a longer period of restriction may be considered in exceptional circumstances if accompanied by a letter of support from the Supervisor or Head of School. Such requests must be submitted with the thesis/project report. FOR OFFICE USE ONLY Date of completion of requirements for Award: . ~.q~ CERTIFICATE OF ORIGINALITY I hereby declare that this submission is my own work and to the best of my knowledge it contains no materials previously published or written by anDther person, nor material which to a substantial extent has been accepted for the award of any other..degree or diploma at UNSW or any other educational institution, except where due acknowledgement is made in the thesis. Any contribution made to the research by others, with whom I have worked at UNSW or elsewhere, is explicitly acknowledged in the thesis. I also declare that the intellectual content of this thesis is the product of my own work, except to the extent that assistance from others in the project's design and conception or in style, presentation ll!i'd linguistic · ~ dged. ·sTRUCTURAL REORGANISATION OF THE AUSTRALIAN FILM INDUSTRY IN THE 1980s UNDER DIVISION lOBA TAX INCENTIVES SEAN MAHER A thesis submitted in fulfilment of the requirements for the degree of Master of Arts Honours School of Theatre and Film Studies, University of N.S.W. OCTOBER 1997 U II . I 1 9 JUN 1998 LIBRARY I I I I I I Erratum 1. Page 28 Second paragraph Second sentence Predicated on similar concessional arrangements which characterised 10BA, the reigning financial culture was guaranteed to embrace the policy. In terms of.... Please read as: The reigning financial culture, many aspects of which were predicated on similar concessional tax arrangements which characterised 1OBA, was guaranteed to embrace the policy. (The end of this sentence should mark the end of the paragraph. Please wholly omit the last sentence of existing paragraph which commences "In terms of.. ") 2. Page 68 Second paragraph Third sentence The industry's reliance somewhat compromised the Government's aim to reduce lOBA's cost on revenue and elevate the roles of the Government fit~ agencies under 133/33. Please read 'reliance' as 'resilience' The industry's resilience somewhat compromised the Government's aim to reduce lOBA's cost on revenue and elevate the roles of the Government film agencies under 133/33. 3. Page 101 First paragraph Third sentence For this reason, the debate is a fundamental issue which underpins the general direction of Government funding schemes in Australia. Please read 'funding schemes ... ' as 'film funding schemes .. ' For this reason, the debate is a fundamental issue which underpins the general direction of Government film funding schemes in Australia. 4. Page 124 First Paragraph Second sentence/third line from top of the page 'The Division I OBA legislation currently finds itself once again at the .....' Please read this sentence as commencing a new paragraph. 2 Abstract This study is an examination of the fundamental effects· and legacies produced by Division 10BA's tax incentives on· the Australian feature film industry. The circumstances surrounding the policy's origins are outlined to locate the motivation behind creating an indirect form of Government assistance to the film industry. The actual legislation and changes in the broader policy are then chartered in detail throughout the years 1980/1981 to. 1987/1988 to fully document and interrogate the impact 10BA had on the Australian film industry and the infrastructure of industry assistance. The actual film industry is addressed by examining the financial implications of 1OBA on the production sector and the way the distribution and exhibition sectors received the 10BA films. 10BA's . cultural policy implications are then discussed through its relationship to the Australian Film Commission and broader film policy rhetorics. By framing the discussion through the central thesis of structural reorganisation of the industry, the aim is to reveal how the 1OBA tax incentives penetrated almost every facet of the industry and its systems of support. In conjunction with the entrance of new institutions into the arena of film production under 10BA, like the commercial financial sector and its regulators, the structural reorganisation of the industry is argued to have redefined the industry. The industry was transformed by 10BA to such an extent that even after the return to a system of direct investment in 1988, the industry was irrevocably changed. This remains 10BA's legacy. 3 Acknowledgments This study was greatly assisted by the following people and their generous cooperation. At the outset Rosemary Curtis of the Australian Film Commission devoted time and energy supplying me with every conceivable report the AFC had in its possession. At a critical point Rosemary and Carolyn Osterhaus facilitated access to lOBA prospectuses which the NCSC held under lock and key. Thank you Carolyn for letting me into the bowels of the AFC and remembering to let me out again. I would like to thank Michael Frankem of the Film Finance Corporation for his time and ability to track down and provide me with rare FFC Annual Reports and offers of assistance. Conversations with Rupert Hewison of the Department of Communications and the Arts furnished me with an overview of the Industry at the crucial early stages of my research and assured me that the aims of my research were achievable. Scott Murray of Cinema Papers needs to be congratulated for continually putting together and publishing not only an indispensable monthly Australian film magazine but also for provisioning all researchers with essential Australian film reference books. In my conversations with him I was also relieved to hear he was not embarking on similar research to myself but still provided encouragement and assistance by publishing a letter requesting information for my research. Thankfully Bill Marshall of Marshall & Dent/FilmVictoria/SAFC/ ACTF reads and responds to desperate letters in Cinema Papers. While he could stock a better liquor cabinet, he certainly made my trip to Melbourne worthwhile. I am ever grateful for all his time, valuable input and access to the most primary of sources. I am indebted to Andrew Pike of Ronin Films for making time for me during one of his trips to Sydney in his full schedule. I owe my initial understanding of distribution in Australia to him. Myself and future researchers need to thank Greg Bright for founding The Australian Film Review which provided an invaluable transcript of the film industry in Australia throughout the 1980s. A tradition which was continued under his editorial stewardship at Encore. I would also like to thank Greg for his time, candour and coffee. 4 A huge thank you has to go to Hilde Risseeuw of Price Waterhouse who gave me repeated crash courses in tax law and assured me that legislation is drafted in English. She always gave me ten times what I asked for and obtained many primary sources for me.

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