Australian Classification Board

The Classification Board and Classification Review Board are government-funded organizations which classify all films that are released for public exhibition. The Exempt classification can be used to rate special programs, given that they do not exceed the constraints of the PG classification.

Unrestricted

E Exempt from classification. Films that are exempt from classification must not contain contentious material (i.e. material that would ordinarily be rated M or higher).

G General. There are no age restrictions. Any age is allowed to view the film. The content is none in impact. Similar to the G in the US.

Advisory

PG Parental guidance recommended for younger persons. There are no age restrictions. The content is mild in impact. Similar to the PG and lower end of the PG-13 in the US

M Recommended for mature audiences 15 and older. There are no age restrictions. The content is moderate in impact. Similar to higher end of the PG-13 and lower end of R in the US. This is also the highest unrestricted rating. "Fuck " may be used if infrequent.

Restricted

MA15+ Mature Audiences. Unsuitable for children younger than 15. Children younger than 15 years must be accompanied by a parent or adult guardian. The content is strong in impact. Similar to the R rating in the US, although American NC-17 rated films such as Bernardo Bertolucci's The Dreamers would likely get this rating as well.

R18+ Restricted to 18 years and over. Adults only. wikipedia:While You Were Sleeping (film) (1995) was originally given an R18+ rating in Australia and New Zealand due to profanity, but also, a PG-rated edition was released too, and lacks profanity. The content is very strong in impact. Similar to the R rating in the US, although American NC-17 rated films such as Bernardo Bertolucci's The Dreamers would likely get this rating as well.

X18+ Restricted to 18 years and over. Films with this rating have pornographic content. Films classified X18+ are banned from being sold or rented in all Australian states and are only legally available in Australian Capital Territory and the Northern Territory. However, importing X18+ material from the two territories to any of the Australian states is legal. The content is sexually explicit in impact.

RC Refused Classification. Banned from sale or hire in Australia; also generally applies to importation (if inspected by and suspicious to Customs). Private Internet viewing is unenforced and attempts to legally censor such online material has resulted in controversy. Films are rated RC if their content exceeds the guidelines. The content is extreme in impact. This includes extreme impact violence,most fetish material,very frequent and exploitave use of c*nt,extremely explicit sex scenes,and repeated illegal drug use within explicit sex scenes. 

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