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See funding guidelines for bodies such as Screen Australia For further information on tax offsets for investment in films see: Film industry incentives 2021 | Australian Taxation Office (ato.gov.au) 5.16.4.6 Other potential policy responses 5.16.4.6.1 Bans on portrayal of smoking in movies A complete ban on smoking portrayals in movies has not been advocated in Australia, and this policy option has generated controversy within the tobacco control field