Arts and culture

Film - tax incentives 10BA and 10B

Film - tax incentives 10BA and 10B

The Producer Offset, introduced in 2007, replaces the 10B and 10BA tax incentive schemes, which following a review were found to have limited effectiveness.

No new applications for provisional certification for Division 10BA or for certification for Division 10B are being accepted following passage of the amending legislation that gave effect to the new Producer and Location Offsets.

The concessional status for investment in productions holding a valid 10B or 10BA certificate will continue to be available until 30 June 2009. Films holding a valid 10BA certificate will still be able to apply for final certification once the project has been completed. A link to a printable This link opens a document in Portable Document File (PDF) format final application form and information package is available here and from the right hand side of this page.

Screen Australia is responsible for administering the Producer Offset. The offset was previously administered by the Film Finance Corporation which merged into Screen Australia on 1 July 2008.