Government Incentives

Federal Government Tax Incentives

15% Location Rebate

The Federal Government also offers an incentive programme for screen production attraction. There are three Offsets offered - the 15% Location Offset and 15% PDV Offset (administered by the Department of the Environment, Water, Heritage and the Arts) and the Producer Offset (administered by Screen Australia ). These Offsets may not be combined with one another.

The Location Offset offers a 15% rebate on Qualifying Australian Production Expenditure (QAPE) as long as the QAPE amounts to at least AU $15 million and the 70% threshold test is satisfied. For more information please visit the Australian Government website.

 

Post Digital and Visual Effects (PDV) Incentive

The Post, digital and Visual Effects Production (PDV) Offset offers a 15% rebate on Qualifying PDV expenditure (QAPE incurred on or in relation to PDV work) and is available for projects spending a minimum of AU $5 million in Qualifying Australian PDV Expenditure. For more information please visit the Australian Government website.

The Producer Offset is a tax based incentive and is principally relative to goods and services provided in Australia . It is available to feature films at 40% of qualifying expenditure and for all other formats at 20% of qualifying expenditure as set out in the legislation and guidelines.
 
The two key elements of the Producer Offset are the ability of the applicant to show that the project has Significant Australian Content (SAC) and passes the threshold and, if applicable, eligibility tests.

The subject matter of the film

 

The place the film was made

 

The nationalities and places of residence of the key creative personnel and other persons
    who took part in making the film

The details of the production expenditure incurred in respect of the film

 

Other matters considered to be relevant

 

The Producer Offset can be applied for in two parts:
 
(1) An application for a Provisional Certificate: this is optional and can be applied for at any time prior to completion of the film.
(2) An application for a Final Certificate: this is mandatory and provides the base for the calculations for the payment of the offset by the Australian Taxation Office. This cannot be submitted until the film is completed, all expenditure has ceased and the project has evidence of distribution.
 
It is recommended that applicants make contact with the Offset Division of Screen Australia prior to making an application if there are any issues requiring further explanation. Screen Australia Offset Division is available on email or by phone on +61 2 8113 1042.