Location and PDV Offsets guidelines and application forms
The guidelines for the Location and PDV Offsets are invaluable to understanding how the offsets operate and are essential to filling in an application form for either offset, or a provisional application form for either offset.
Please note: The most recent guidelines are dated July 2008.
On this page:
Location and PDV Offsets guidelines
You should familiarise yourself with the guidelines and speak to a member of the Location and PDV Offset team before you start production or complete a form for certification or provisional certification. This will head off any issues that can arise during the application process. The teams contact details are provided on the right-hand side of this page.
The Airfare Template will assist you to claim the correct amount of expenditure on travel when you make your application. It is a required attachment to the Location and PDV application forms.
Applying for the Location Offset
You may apply for the Location Offset once:
- QAPE has ceased being incurred (for productions with QAPE of A$50million or more); or
- production expenditure has ceased being incurred(for productions with QAPE of at least A$15million and less than A$50million).
Applying for the PDV Offset
You can apply for the PDV Offset once qualifying PDV expenditure has ceased being incurred.
Provisional Certificates
If you have yet to complete your production or are unsure whether a proposed production will qualify for the Location or PDV Offset, you maybe eligible to receive a provisional certificate A provisional certificate does not provide a guarantee of receiving a final certificate. It will, however, provide an indication of eligibility and the extent to which projected expenditure can be counted.
- Location Offset provisional application form (PDF - 109 KB) or
(Word - 260 KB) - PDV Offset provisional application form (PDF - 89 KB) or (Word - 186 KB)
Taxation matters
For information regarding taxation matters, please visit the Australian Taxation Office (ATO)
Australian Screen Production Incentive Contact Officer
National Client Group, Large Business & International
Australian Taxation Office
PO Box 1216
HURSTVILLE NSW 2220
Australia
Tel: +61 2 9374 1754
Fax: +61 2 9374 1223
Quicklinks
Contacts
Film Incentives and International Section
Department of Environment, Water, Heritage and the Arts
GPO Box 787
CANBERRA ACT 2601
Tel: +61 (0)2 6275 9645
Fax: +61 (0)2 6275 9320
Email: filmenquiries@environment.gov.au
