You haven’t made movies until you’ve done a western and a war film. - Joe Lombardi
When Trumpets Fade – at a decommissioned Soviet army base near Balatönfured, Hungary, winter 1997 – from my journal
Prep
NAPALM. On Sunday, we watch the Hungarian Air Force drop 8 tons of napalm on an unsuspecting oak forest in preparation for the next day’s photography. Our opening and closing scenes feature two wounded soldiers retreating through a blackened forest. I am ashamed for the arrogance of my profession.
Burn these for movie smoke
Our special effects man, Joe Lombardi (Apocalypse Now, Godfather) has collected 22,000 tires that he will burn over the next two months to create black smoke for our shots, all of it drifting straight into our lungs. Thick, toxic smoke. This will be my third picture with Joe, and I trust him, but…
No one seems bothered
Day 1 - Principal Photography
We prepare the first battle scene. Seven cameras, one take. Then on to the next seven camera setup as our soldiers advance. Three operators, Two assistants, and a gang of eager, inexperienced film school graduates. The morning goes smoothly. Perfect light. Joe’s burning tires block the winter sun, setting the appropriate battle gloom. The images are strong. An homage to Robert Capa. Director John Irvin and producer John Kemeny are happy.
The smoke is horrendous. Within minutes our faces turn black. The wind blows it into our faces no matter where we stand. Noses run black. I don’t know how I will bear it for two months. Smoke is scheduled for every day. Exploding bags of cement filter fine dust into your lungs, and combined with the burning rubber, create a lethal inhalation. Facemasks help a little. Joe refuses to wear one. Joe loves his explosions. However unpleasant they are, his smoke and dust make the picture work.
Setting up
We wrap at dusk and stagger back to the hotel. My bath water is charcoal grey. I’m not hungry, but maybe I’ll have a drink and debrief at the bar. I just looked in the mirror - even after a good scrub my face is grey. Oh dear.
After my bath
Day 6 – End of Week One
So far, I’m pleased with our pictures - we must keep it up for six more weeks. The warriors, one side indistinguishable from the other, are shadows in tones of grey, dancing amongst explosions of flame and curtains of dust. A stark ethereal imagery of war, almost like some modern ballet. Mythic symbolism! John, the director, calls out his “Summon up the Blood!” war cry every once in a while, his version of a rebel yell. The Hungarians think he’s shouting as usual. Like I said, Like I said, if we can only keep it up...
Director John Irvin on the battlefield
John is protective of his friends. Joe Lombardi set 12 big bombs on a densely forested hillside in the early morning, pissing rain against a lovely slate sky. By the time everything was ready, the charges were soaked. Only half of them went off. Before anyone could say a word, John leapt out of his chair extoling their magnificence. He does the same for me. Loyalty. A good feeling.
On his day off the 1st AD beat up his wife, the production accountant. He’s fired. Like that’ll help. The 2nd AD runs the set, now covered in snow. Not a match for yesterday’s work. Tanker trucks filled with hot water are towed up the muddy, rutted road as firemen melt the snow and the set turns into a skating rink. We shoot some stuff but don’t make our day.
Day 21 -A World Record
Joe Lombardi confessed to me that he’s burned 10,000 tires in seven days and is combing the countryside for more. He said that on Hamburger Hill they had set a world’s record, even more than Apocalypse Now!, and burnt 30,000 tires, all the rubber available in Manila! We’re about to win the dubious honour of most tires burnt in the motion picture industry ever.
A lovely day
Day 27
We are bedevilled by changeable weather, all of it bad. Snow, freezing rain, sleet, hail, and fog. Yesterday we arrived on the hilltop where we’ve been busy blowing up a German '88' battery, only to find the set missing. Lost in the fog. Couldn’t see a thing. Impossible to match the previous day’s rubber smoke overcast. We regrouped to the forest and shot a beautiful scene, the trees receding into shades of pale grey, the sky only one tone lighter. Unearthly. And...no smoke! For once we could actually inhale! Such luxury! Two illnesses are currently shared by the crew: a messy stomach flu and a nasty head cold. I contracted the latter. Fuck. This is a tough show. The weather is brutal, but I feel like we're winning.
Day 36
Two months later, the end is in sight. The hotel needs to close for Christmas so they're kicking us out on December 21 at noon. We’ll shoot all night tomorrow and face another all-nighter the following day.
The set for our opening and closing scenes
Day 38
Things continue to fall apart at an alarming rate. Joe, SPFX warrior, the man who creates dark atmosphere, fell ill a few days ago with fever, dizziness, and headache. Doc told him to stay in bed. But Joe’s just not that type of guy. He showed up for work and got really sick. I recall his wardrobe on that damp and windy day. I was wearing my arctic parka with all the layers: hi-tech underwear, hats, gloves, insulated boots...the whole deal. While talking with Joe, I found myself looking at his old leathery neck exposed to the elements. I counted his layers: Long johns, T-shirt, cotton flannel shirt, a thin fake-leather jacket with an Aggreko Air Conditioners logo, and an ancient, torn rubber jacket bearing the emblem of an Italian explosives firm. That was Joe’s cold-weather gear. Oh yeah, and a hat. Finally, a hat. No gloves. Fucking cold. And that's the most he's worn on the show.
So, now Joe is very ill, in bed and needs to go home. Feverish and weak. The doctor wants him in hospital, but stubborn old Joe refuses and books a flight to LA. He was blind, couldn’t see a thing.
Day 39
With a yellow pallor the day he left, Joe got on the plane with the help of a wheelchair. Our director, John sent his son Luke to accompany him to Heathrow and get him on the LA flight. But Joe was taken off the plane in London, and rushed straight to the hospital by ambulance. No one's heard yet what's the matter with him. I pray he'll be okay. A vital 76-year-old man, full of heart and energy.
Director Irvin’s son, Luke, SPFX assistant having lunch with Joe’s explosives
Day 40 - Joe dies
Joe Lombardi died today in a hospital near Heathrow Airport. Luke was with him when he passed and said Joe's last words were: "Didn’t want to leave, never left a show before it was over. Well, at least we gave 'em all the gags." We hear the news at breakfast. We’re all devastated. The executive producer, unnerved by the silence, stands, announcing to the room: “Old people die. It’s only natural.” No one has touched their food. Now the room weeps as one.
We were numb. I've made three films with him. Joe took a shine to me and I to him. I saw Stan, Joe’s son-in-law and longtime SPFX key, in the lobby and went over to say how sorry I was. I gave him a hug and began to sob. That set Stan off. We cried and cried in the car all the way to work. I don't know who I cried for, Joe or the miserable unfair world we live in. John remained quiet. He made a fine speech on the hillside where we’d staged the tank battle scene, Joe's last. While John was speaking, I looked up and there, circling overhead, was a hawk. He soared round and round until John finished, and during our moment of silence, he flew off towards the west.
Worried
Day 41
Well, it’s done. We wrapped the picture before dawn after a difficult, cold, wet 16-hour day. The Movie Gods smiled on us as we made our final company move. For days, both huge camera trucks had to be towed from one location to the next - engine trouble. The ancient Soviet monsters are recalcitrant and slow to tow. Especially over calf-deep mud frozen into rock-hard obstacle course ruts that make even walking a challenge.
One of our beasts on a better day
A two-hour move got us to the final minefield/barbed wire location. Around midnight the weather warmed up and a beautiful fog settled in. The ruined battlefield became a Japanese watercolor. What a way to end the shoot. We made our day.
Joe Lombardi once told me that you had to make a western and a war film before you understood moviemaking. Well, now I've done both, and under his tutelage. Andrew, Joe's Hungarian interpreter whom Joe chewed out daily and who, despite the yelling, continued to make SPFX suggestions - where to plant a bomb, how big it should be - laid a wreath in Joe’s chair at their regular breakfast table, decorated with snapshots of Joe at work. He wept all day. Andrew told me he always knew he would remember this, his first film experience, until he died. Now he says he’ll remember it beyond the grave.
Around this time every year, ever since 1997, I recall my adventures with Joe Lombardi and what he taught me about being human, about being professional, and how the two qualities mesh. I learned that the Art of filmmaking is in the relationships we build, our collaboration. When we respect our colleagues and we do our job cleanly, then we have created something. Art in the medium of human relations.
Joe Lombardi in his element
~ Thomas Burstyn CSC, NZCS
It’s been a heck of a month for sad news in our industry and not long ago we marked the passing of sound recordist, Ant Nevison at his home in Muriwai.
The turnout of camera people alone at Ant’s funeral was a real testament to how loved and admired he was in the business. Always at the ready with a cheeky smile and those sparkling eyes, Ant was the kind of recordist who, as a matter of course, helped out camera in any areas where he could and was a joy to be around and spend time with on location.
Ironically, I mostly knew him from a common interest in music (not working on set together) – both playing, and listening, but also searching Trade Me for bargains in 2nd hand Japanese guitars from the eighties and powerful classic hi-fi amps and speakers from the same era.
Ant was also a passionate surfer and golfer, but sadly he had recent recurring chronic backpain from an old injury (falling down an open boat hatch while on a job) and was unable to continue with either.
His early career saw him running recording studios and playing in the classic NZ Band “The Headless Chickens” so his music family was at least as large as his film family.
Over 600 people attended Ant’s funeral at the Muriwai Surf club and a great pull-together from industry friends ensured that everyone had access to big screens and sound monitors, as well as a live stream to those who couldn’t attend.
Ant will be very sadly missed by his wife Helen O’Connor and children George and Rosa as well as the many, many friends he made during his all too-short time in our orbits.
Link to Livestream recording of Ant’s funeral here ( 2hrs 30 min)
The NZCS sadly laments the passing of director Lee Tamahori and much has been written over the last month about his tremendous impact on the NZ Screen industry. There are DP’s like Gin Loane much more qualified to talk about recent work with Lee, but I thought I’d take time for a few recollections from Lee’s early career as I was lucky to first meet him in the late 70’s. Our aminated conversations around Wellington Film Festival time confirmed he was a true film buff way back then.
Lee started his career as a boom operator on the flagship TV series “The Governor" around 1976, but when I met him around 1977 we worked out of the same newsroom, as sound recordists on “stringer” freelance TV crews covering news and current affairs in Wellington. This was in the heyday of the “Muldoon” era and our parliamentary beat was pretty exciting as journalists who asked the wrong questions were being routinely thrown out of PM press conferences.
Frame Grab - Tony Barry centre, Bruno Lawrence right
A little later, when I’d become a cameraman, Lee decided to join the feature film upsurge and take a boom-operating job on the feature film “Skin Deep”. This inspired me to also step out of the TV world and go back to the beginning of the ladder, as clapper-loader on the feature film “The Lost Tribe” around 1980.
Our paths crossed over the years, including a stint in the Cook Islands when he was 1st AD on “The Silent One” and I was on 2nd Unit. In the late 80’s, when I’d become an established commercials DP, Lee and I collaborated on a series of campaigns through Flying Fish, including Lotto TVC’s (set backstage at the St James theatre in Wellington), and the Fernleaf Butter social commentary TVC dramas masterminded by agency writers Meares and Taine.
Joel Tobeck as a young runner
In 1989 I was thrilled to be asked to DP a 3-minute black and white 35mm TVC promoting the 1990 Commonwealth Games in Auckland. Lee and Brian Kassler pulled together an entire crew for a “charity” job, again written by Roy Meares and Jeremy Taine at Saachi’s agency. On this shoot, I was truly in awe of Lee’s vision and execution, and it’s the highlight of our collaborations.
Favours were called in everywhere and the production designer, Ron Highfield worked with the NZ Army to build full-size WW1 replica tanks, and move hundreds of sandbags to create various scenarios. At one point we put a piece of glass in front of the camera and Ron grabbed a black sharpie and quickly sketched a fallen forest of dead trees over the mudflats background to make an in-camera war ravaged battlefield. Roy Meares called up a favour from his old buddy Pete Townsend to get the rights to use the WHO song “Join Together”. Just about every known actor in NZ at the time was cast in the ad, including Bruno Lawerence, Ian Mune, Tony Barry, Peter Elliot and a very young Joel Tobeck.
Ian Mune and Joel Tobeck
Lee’s real genius was revealed in this planning: We had a long tracking shot along a line of soldiers in the trenches and during the track, Lee wanted a Fokker Tri-plane to fly over the ridge right towards camera in a low pass. There just happened to be a replica Fokker Triplane at Ardmore owned by an Air NZ 747 pilot. Problem was, he had no radio contact in the plane. At the briefing, Lee asked him how long he could stay in the air on a tank of fuel? He then traced out a circular route that passed right over our set in South Auckland and told the pilot to take to the air at 10.00am, continuously fly that route and land when he had to. So we set up the shot, Lee timed the exact duration of each circuit and cued the camera move off his countdown. Take one – tracked along the 50m of track, neared the middle and exactly on cue the Tri-plane appeared over the ridge in perfect position and its shadow passed right over the camera!
I’d love to see the original ad remastered off the 35mm neg into 4K, as sadly the only copies around are low res standard definition!
Link to the TVC here
Rest well Lee – you’ve earned it and anyone who was lucky enough to work with you learned so much from your calm brilliance.
~ Donny Duncan NZCS
Murray Milne NZCS and Donny Duncan NZCS attended the Government’s announcement on behalf of NZCS. The event provided a valuable opportunity to connect with key industry figures, including NZFC CEO Annie Murray, and to hear directly from the Minister about the future direction of New Zealand’s screen rebate settings.
The Government has introduced a suite of important changes to the International Screen Production Rebate. These updates are intended to strengthen Aotearoa’s ability to attract and retain international production, restore confidence and consistency across the sector, and ensure New Zealand remains competitive as incentives rise rapidly in other jurisdictions.
Minister Nicola Willis noted that the changes respond directly to industry feedback and address concern that New Zealand was falling behind international markets. She stated:
“The global fight for large scale productions has intensified, and the settings we inherited were putting New Zealand at risk. These updates will attract more productions, create more consistent work for New Zealand crews and businesses, and encourage greater foreign investment in our creative industries.”
NZFC representative Philippa Mossman noted that these adjustments could have positive impacts for local Directors of Photography. With New Zealand’s rebate now more competitive and easier to access, productions may be more inclined to hire local HODs rather than bringing in international leads.
This may support:
more consistent work for New Zealand cinematographers
strengthened career pathways
deeper involvement of local crew in creative decision making
broader economic flow into the New Zealand screen sector
NZCS knows these changes did not happen because of one organisation alone. They came from many people and groups across our screen whānau stepping up, sharing data, opening doors, using their connections, and keeping the kōrero moving even when things felt tough. We may not have captured everyone involved, but we want to acknowledge that it was truly a collective effort.
From what we understand, the following rōpū carried much of the heavy lifting in this mahi, and we want to offer a heartfelt ngā mihi nui for the time, advocacy and persistence they put in:
Screen NZ International
Visual Effects Professionals Guild
Studio Infrastructure Group
New Zealand Film Commission
Your work helped shape and advance these changes in a very real way. He mihi maioha ki a koutou katoa.
Read the press release on the NZFC website
NZCS is proud to celebrate the outstanding achievements of several of our members who were honoured at the 2025 New Zealand Screen Awards | Ngā Taonga Whakaata o Aotearoa. Their work continues to showcase the artistry, dedication and world-class cinematography of Aotearoa’s screen sector.
Live and Let Dai South Pacific Pictures / Three and ThreeNow Fryer’s sensitive and nimble camerawork brings authenticity and heart to this compelling factual series.
Marlon Williams: Ngā Ao E Rua – Two Worlds Monsoon Pictures International / Whakaata Māori / 2025 A beautifully observed and deeply crafted piece of documentary camerawork that captures both intimacy and scale with sensitivity.
A Remarkable Place to Die Screentime New Zealand and Real Film Berlin / TVNZ 1 & TVNZ+ Cameron’s work continues to set a high benchmark for dramatic storytelling through impeccable visual craft.
The Convert Jump Film and Television / Brouhaha Entertainment / 2024 Loane’s atmospheric and powerful cinematography played a central role in bringing this landmark feature to life.
NZCS extends a huge mihi and heartfelt congratulations to Tim, Dave and Gin for their exceptional contributions to New Zealand cinematography. Their achievements reflect not only personal excellence but also the strength and talent of our wider cinematography whānau.
A quick look at what’s on the boards this spring: a few familiar favourites are returning, some exciting new projects are gearing up, and there’s a flow of work for NZCS members to keep an eye on.
Feature Films and International Projects
Evil Dead Wrath will shoot in Auckland, following the back-to-back filming of Evil Dead Burn.
Legend of Zelda is preparing for a 19-week shoot at Kumeu Film Studios starting around November.
The Lord of the Rings: The Hunt for Gollum is gearing up for pre-production in Wellington.
Terbang, a Malaysian feature film, is coming to the South Island this month to shoot the final seven days of their production, continuing from a 45-day shoot completed in Malaysia.
Domestic Drama and Series
A Remarkable Place to Die Season 2 is gearing up to shoot late October in the South Island.
God Bless You, Mr Kopu will film in Auckland from November to mid-December.
NZ Spy spans both Auckland and Queenstown locations from mid-November to mid-December.
This is Home, a pilot episode for Whakata Maori, is filming in Auckland across November–December.
Let’s Marry, a one-episode Netflix dating show, will shoot in Tasman in November.
A Dog’s Show, a domestic feature, will shoot in Wellington across November and December.
Good Bones is scheduled in Auckland from mid-January to February 2026.
The Sanctuary, a scripted comedy TV series, will shoot in Auckland early 2026.
Secrets At Red Rocks Season 2 will shoot in Wellington early 2026.
Deadpoint, a domestic feature film, is scheduled for Wellington early 2026.
Unconfirmed Productions
Spartacus
Peter Pan / The Lost Boys
Commercial Work There has also been a steam of Auckland TVC production companies booking recently, including Exit, Flying Fish, Fish and Clips, Finch, Good Oil, Motion Sickness, Scoundrel, Sweet Shop, Eyes and Ears and more.
This summary reflects a snapshot of the productions on my radar. There will no doubt be more work out there, but hopefully it gives our NZCS members a general picture of what’s happening. Wishing all productions a successful shoot!
~ Amber Wakefield Executive Officer, NZCS
Despite decades of film production, women still make up only a small fraction of cinematographers both in New Zealand and internationally.
In Europe, women accounted for just 14% of feature film cinematographers between 2020–2024, with most films led by male DOPs. Documentary work saw slightly higher representation at 18%, while live-action fiction and animation continue to be largely crewed by men. In New Zealand, while the numbers are similarly low, steady progress is being made.
This August at our NZCS AGM, we welcomed two new committee members, Tammy Williams and Niki Winer, to oversee our Gender Diversity Programme. Their role is to conduct a complete review of the programme, update it where necessary, and make recommendations for how NZCS can best support women in cinematography going forward. Having two women actively shaping this initiative ensures that the programme reflects real industry experience and ambition.
The upcoming NZCS Awards on Saturday 18 October also provide a moment to reflect. Once again, there are women among this year’s winners, visible evidence that female cinematographers are making their mark, even in a profession still dominated by men. It’s important to note that the awards are based on submitted entries, not nominations, so entrants must actively put themselves forward to be considered. This means the lower proportion of women winners mirrors the current gender distribution in the profession, rather than any bias in the judging process.
Since 2018, women’s membership in NZCS has increased seven-fold, and thanks to support from the NZ Film Commission, the Gender Diversity Programme has placed numerous women in meaningful on-set positions. Initiatives like the Women in Camera Showcase, a collaboration with WIFT New Zealand, celebrate female and gender-diverse talent who are making waves in the industry.
This year also marked a significant moment in cinematography history. Sinners, directed by Ryan Coogler, was shot on large-format IMAX film by Autumn Durald Arkapaw, making her the first female cinematographer to shoot a feature on IMAX film. Arkapaw recently worked in New Zealand on a local shoot, highlighting both the global reach and the growing presence of women in cinematography. This milestone underscores the importance of representation, creative choice, and the cinematic experience, even in an era increasingly dominated by streaming.
Of course, change takes time. Cinematography is a craft that requires years of experience to reach senior levels, and building sustainable pathways for women requires patience and ongoing effort. NZCS remains committed to this journey, combining local insight, membership data, placement records, and international research to shape our strategy.
Data and Research Sources:
A Wider Lens, Australian Cinematographers Society
Female professionals in European film production 2015–2024, European Audiovisual Observatory / LUMIERE
WIFTNZ Gender Pay Gap report 2023
NZCS internal membership, placement, and programme statistics
As we continue to collaborate internationally and draw on these findings, NZCS is dedicated to fostering inclusion and representation within the cinematography community, ensuring that more women have the chance to create, lead, and be celebrated on and off the screen.
It is with deep sadness that we acknowledge the passing of John Daniel Barnett, a towering figure in New Zealand’s film and television industry. John passed away unexpectedly on 24 August 2025, just days after celebrating his 80th birthday.
John began his career in the early 1970s, originally producing projects like The Games Affair during the 1974 Commonwealth Games. In 1988, he founded South Pacific Pictures (SPP), which he led from 1992 to 2015. Under his guidance, SPP produced industry-defining content such as Shortland Street, Whale Rider, Footrot Flats: The Dog’s Tale, Sione’s Wedding, and Once Were Warriors, many of which became cultural touchstones.
He later founded Endeavour Ventures, continuing to develop feature films and international TV series into his final years. His leadership, entrepreneurial spirit, and passion remained undimmed, he even produced the recent crime series Dark City: The Cleaner.
Over a career spanning more than five decades, John delivered some of our most beloved screen stories. Four of the country's ten top-grossing films: Footrot Flats, Whale Rider, Sione’s Wedding, and What Becomes of the Broken Hearted? bear his imprint. His proudest professional achievement was Whale Rider, a globally acclaimed film that won a BAFTA, earned Oscar nominations, and grossed over US$50 million.
In recognition of his services to film and television, John was appointed Officer of the New Zealand Order of Merit in 2003, and promoted to Companion of the New Zealand Order of Merit in 2019.
Barney was always a force to be reckoned with. He was highly opinionated about what he thought was good and bad about the New Zealand screen industry. His vision sometimes ruffled feathers, but it came from a deep and undeniable passion for film and television.
Tributes have poured in from across the industry. Keisha Castle-Hughes, star of Whale Rider, remembered him as “Uncle Barnie,” thanking him for his extraordinary vision and generosity.
Teuila Blakely, star of Sione’s Wedding, reflected on his unwavering kindness, talent, and mentorship. Colleagues described him as “a mensch,” whose gruff exterior belied a generous and caring heart
He was also praised for championing Pasifika and Māori stories, and supporting Dawn Raid Records (a New Zealand-based record label, best known for its role in promoting hip-hop and urban music, particularly from Pasifika and Māori artists) in tough times.
He contributed far beyond production, founding OnFilm magazine, launching the Sundance Channel in New Zealand (now Rialto), and serving on numerous boards including the NZ Film Commission and SPADA.
A Legacy That Endures
John Barnett embodied the spirit of New Zealand storytelling. His influence touched countless careers, projects, and lives. He combined entrepreneurial boldness with heartfelt mentorship, leaving a legacy of creative excellence that will continue to inspire.
Mōre mai rā, John Barnett. Your contribution to our culture, creativity, and community will not be forgotten.
Vale Ronald Geoffrey Johanson OAM ACS 3/9/1949 - 28/06/2025 The NZCS honours the life and legacy of Ron Johanson ACS OAM, a true giant of our craft.
Ron’s contribution to cinematography was not only marked by his immense technical skill and artistry, but also by the generosity with which he shared his time, his knowledge, and his belief in the next generation. He lifted others up, always with humour, warmth, and that unmistakable Aussie grit.
Here in Aotearoa, many of us had the privilege of working with Ron, or being mentored by him, or simply being inspired by the way he championed the art of storytelling through images. His impact crossed borders and shaped the landscape of screen production across Australasia, as well as resonating on an international level through his work with IMAGO in Europe.
On a local level, we brought Ron to New Zealand around 10 years ago, to advise us on the practicality of hosting our first Annual NZCS Cinematography Awards. He was highly enthusiastic from the get-go and inspired us to take the plunge and assured us the society would never look back. Of course he was absolutely right and in October we host our 8th Annual Awards and celebrate substantial growth in the NZCS since his visit.
Ron leaves behind a powerful legacy, not just in the images he helped create, but in the people he nurtured, the standards he set, and the unity he helped build between our international and trans-Tasman screen communities.
From your friends and colleagues across the motu, and from the New Zealand Cinematographers Society — thank you, Ron.
Moe mai rā, rest well.
We’re pleased to confirm that the per diem threshold for the screen sector has now been lifted to $100 per day, a long-awaited update that better reflects real-world costs for crew working away from home.
This change is now live on IRD’s updated screen production tax guidance page.
If you're working away from the town where you normally live and incurring your own daily expenses, the first $100 of any per diem is now considered a deemed deduction. That means:
No tax needs to be withheld by the production company on per diems up to $100
You don’t need to keep receipts to claim the $100 in your tax return
You’ll still need to include both the per diem and the $100 deduction in your income tax return
If you're claiming more than $100, you’ll need to retain receipts for the full amount
If the production provides meals (like set catering), the deemed deduction doesn’t apply - the entire per diem becomes taxable, and WHT must be deducted.
If you are working in your home town, per diems are fully taxable and cannot be claimed as a deduction.
If you are paid more than $100, only the first $100 is covered by the determination, the rest is taxable unless you claim actual expenses with receipts.
If you’re GST-registered, note that the $100 is a GST-exclusive amount. That means:
You’ll need to charge GST on top of the per diem when invoicing a production
The total amount becomes $115 per day (100 + 15% GST)
You must retain taxable supply information and include per diems in your GST returns
Thank you to NZCS Treasurer, Murray Milne, for his ongoing work with IRD to secure this win for our members.
Want more detail or help applying it to your next job? Visit the IRD screen production guidance page.
Mā te wā, The NZCS Team
Prices include GST© 2008- 2021 New Zealand Cinematographers Society
