Ms Désirée Finnegan:

I have been living overseas for a long time and it is absolutely clear that section 481 underpins the industry. It is incredibly important in terms of the competitiveness of it. There are almost 100 in place around the globe. It is incredibly important it operates, is streamlined and works very well. As Ms O'Sullivan mentioned, the transition to the self-assessment model seems to have gone very well. In terms of the four-year extension, I think it is called the sunsetting clause, it is very important as the film industry is very long-term and long-lead in nature so one needs a lot of time to plan for productions. Ensuring that it continues and remains competitive is incredibly important.