It depends on the film, Giga, many companies are multi-national. They are headquartered stateside and they are one of Hollywoods more prolific production companies.

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Quoting goblinsdoitall:

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Since the American site seems to be nothing more than a calling card (no further content), I'd vote for Australian.

You just have to know how to look...

From their US website:

"Village Roadshow Pictures is the film production division of Village Roadshow Limited, one of Australia's leading entertainment and media companies."

"Village Roadshow Pictures Entertainment is the U.S. based subsidiary of VRL that provides film development, production, distribution and marketing advice and services to the production division."

That, combined with the fact that their address is in Burbank California, tells me that they are a US based production company that is owned by an Australian company.  It hasn't always been that way, however, so the CoO will depend on when the movie was produced.

Quoting Giga Wizard:

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when you are at the homepage there is no access to the underlaying pages?

I don't know why that is, but the pages are there.

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http://www.villageroadshowpictures.com/
U.S. based subsidiary is that not something different then a US based production company?
Would that not make  Village Roadshow Pictures (Australian company) based in the US?

Ownership has never been the issue, if it were everything Sony would have a CoO of Japan.  For our purposes, and this is just my opinion, CoO should be based on where the production company is located, not where the parent company is located.

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