Government Incentives
Federal Government Tax Incentives
15% Location Rebate
All eligible productions that spend at least $15 million in Qualifying Australian Production Expenditure (QAPE) ie effectively production expenditure incurred in Australia during filming, will be able to access the 15% rebate. Eligible productions include feature films, telemovies and television mini-series and series.
Further to this minimum requirement there are two categories of eligibility:
- If the value of a film's Australian production spend is between AUD$15 million and AUD$50 million the producers will be required to spend a minimum of 70% of total film production expenditure on film production activity in Australia.
- Any production that spends AUD$50 million or more in Australia will qualify regardless of the percentage of total film expenditure in Australia.
Post Digital and Visual Effects (PDV) Incentive
A complimentary 15% rebate is available for PDV projects that spend at least AUD$5 million in qualifying PDV production spend in Australia, whether or not the film is shot in Australia.
This incentive will operate as part of the Location Rebate. Eligible QAPE for the purposes of this incentive will be any PDV activity related to the production of eligible feature films, telemovies, television mini-series and series.
For more information on this new rebate contact the Department of Communications, Information Technology and the Arts (DCITA) by email at info@dcita.gov.au or visit the Australian Government website.