In the 2011-12 Budget released on 10 May 2011, the Government announced that it would implement a package of enhancements to the film tax offsets program. A Regulation Impact Statement was required as this measure would have a regulatory impact on businesses in the film industry but was not prepared. Consequently, the Office of Best Practice Regulation has assessed the proposal as being non-compliant with the Australian Government’s best practice regulation requirements. A post-implementation review for this measure will be required within one to two years of its implementation.