E is Exempt From Classification. Films or programs that are Exempt From Classification cannot contain material that would exceed the PG level rating.

E - Exempt From Classification is usually suitable for, news/current affairs, live events/sport, musicals, some documentaries, educational, and exercise programs.

P rated material is intended for preschoolers.

C rated material is intended for children. It is similar to the G and PG classifications in terms of film content.

This is a category which is considered suitable for all viewers.
The G classification symbol does not necessarily indicate that the film is one that children will enjoy. Some G films contain themes or story-lines that are of no interest to children.

Parents should feel confident that children can watch material in this classification without supervision. Material classified G will not be harmful or disturbing to children. Whether or not the film is intended for children, the treatment of themes and other classifiable elements will be careful and discreet.

Violence:
Violence may be very discreetly implied, but should:
- have a light tone, or
- have a very low sense of threat or menace, and
- be infrequent, and
- not be gratuitous

Sex:
Sexual activity should:
- only be suggested in very discreet visual or verbal references,
- be infrequent, and
- not be gratuitous

Coarse Language:
Coarse language should:
- be very mild and infrequent, and
- not be gratuitous

The PG classification signals to parents that material in this category contains depictions or references which could be confusing or upsetting, to children without adult guidance. Material classified PG will not be harmful or disturbing to children.

Parents may choose to preview the material for their children; some may choose to watch the material with their children. Others might find it sufficient to be accessible during or after the viewing to discuss the content.

Violence:
Violence may be discreetly implied or stylised, and should also be:
- mild in impact, and
- not shown in detail

Sex:
Sexual activity may be suggested, but should:
- be discreet, and
- be infrequent, and
- not be gratuitous
Verbal references to sexual activity should be discreet.

Coarse Language:
Coarse language should be mild and infrequent.

Adult Themes:
Supernatural or mild horror themes may be included.
The treatment of adult themes should be discreet and mild in impact. More disturbing themes are not generally dealt with at PG level.

Drug Use:
Discreet verbal references and mild, incidental visuals of drug use may be included, but these should not promote or encourage drug use.

Nudity:
Nudity outside of a sexual context should not be detailed or gratuitous.

The Mature category is advisory and not legally restricted. However, material in this category cannot be recommended for those under 15 years. Films classified M contain material that is considered to be potentially harmful or disturbing to those under 15 years. Depictions and references to classifiable elements may contain detail. However, the impact will not be so strong as to require restriction.

Violence:
Generally, depictions of violence should:
- not contain a lot of detail and
- not be prolonged
In realistic treatments, depictions of violence that contain detail should:
- be infrequent and
- not have a high impact and/or
- not be gratuitous
In stylised treatments, depictions of violence may contain more detail and be more frequent if this does not increase the impact.
Verbal and indirect visual references to sexual violence may only be included if they are:
- discreet and infrequent, and
- strongly justified by the narrative or a documentary context.

Sex:
Sexual activity may be discreetly implied.
Nudity in a sexual context should not contain a lot of detail, or be prolonged.
Verbal references to sexual activity may be more detailed than depictions if this does not increase the impact.

Coarse Language:
Coarse language may be used.
Generally, coarse language that is stronger, detailed or very aggressive should:
- be infrequent and
- not be gratuitous

Adult Themes:
Most themes can be dealt with, but the treatment should be discreet, and the impact should not be high.

Drug Use:
Drug use may be discreetly shown.
Drug use should not be promoted or encouraged.

Nudity:
Nudity outside of a sexual context may be shown but depictions that contain any detail should not be gratuitous.

The MA category is legally restricted. Children under fifteen will not be allowed to see MA films in the cinema or hire them on video unless in the company of a parent or adult guardian.

Material classified MA deals with issues or contains depictions which require a mature perspective. This is because the impact of individual elements or a combination of elements is considered likely to be harmful or disturbing to viewers under 15 years of age.

Violence:
Generally, depictions of violence should not have a high impact. Depictions with a high impact should be infrequent, and should not be prolonged or gratuitous.
Realistic treatments may contain detailed depictions, but these should not be prolonged. Depictions of violence in stylised treatments may be more detailed and more frequent than depictions of violence in close to real life situations or in realistic treatments if this does not increase the impact. Visual suggestions of sexual violence are permitted only if they are not frequent, prolonged, gratuitous or exploitative.

Sex:
Sexual activity may be implied.
Depictions of nudity in a sexual context which contain detail should not be exploitative.

Coarse Language:
Coarse language may be used.
Coarse language that is very strong, aggressive or detailed should not be gratuitous.

Adult Themes:
The treatment of themes with a high degree of intensity should be discreet.

Drug Use:
Drug use may be shown, but should not be promoted or encouraged. More detailed depictions should not have a high degree of impact.

The AV15+ rating is similar to the MA15+ rating but signifies that the content contains significant violence.

The R category is legally restricted to adults. Material which is given a restricted classification is unsuitable for those under 18 years of age. Material classified R deals with issues or contains depictions which require an adult perspective.

The classification is not intended as a comment on the quality of the material. Some material may be offensive to some sections of the adult community. Material which promotes or incites or instructs in matters of crime and/or violence is not permitted.

Violence:
Depictions of violence which are excessive will not be permitted.
Strong depictions of realistic violence may be shown but depictions with a high degree of impact should not be gratuitous or exploitative.
Sexual violence may only be implied and should not be detailed.
Depictions must not be frequent, gratuitous or exploitative.
Gratuitous, exploitative or offensive depictions of cruelty or real violence will not be permitted.

Sex:
Sexual activity may be realistically simulated; the general rule is "simulation, yes - the real thing, no."
Nudity in a sexual context should not include obvious genital contact.
Verbal references may be more detailed than depictions.

Coarse Language:
There are virtually no restrictions on coarse language at R level.

Adult Themes:
The treatment of any themes with a very high degree of intensity should not be exploitative.

Drug Use:
Drug use may be shown but not gratuitously detailed.
Drug use should not be promoted or encouraged.
Detailed instruction in drug misuse is not permitted.