Certain films and computer games are exempt films or exempt computer games.

A publication, film or computer game that is shown as part of a registered event that meets certain criteria may be subject to a conditional cultural exemption in relation to that showing.

A publication, film or computer game that is shown by an approved cultural institution may be subject to a conditional cultural exemption in relation to that showing.

Films classified under the Broadcasting Services Act 1992 , the Australian Broadcasting Corporation Act 1983 or the Special Broadcasting Service Act 1991 are taken to be classified by the Board in some circumstances.

The Director of the Classification Board can modify the operation of the provisions relating to conditional cultural exemptions in relation to specified publications, films, computer games or organisations.