Australian Screen Production Incentive
The Australian Screen Production Incentive is the Australian Government’s primary mechanism of supporting film and television production.
It provides generous tax incentives for film, television and other screen production in Australia and is available in three streams:
- the Producer Offset, to encourage the production of Australian film and television projects. For information on this offset visit Screen Australia which administers this scheme
- the Location Offset, a 15 per cent rebate which supports the production of large-budget film and television projects shot in Australia
- the PDV Offset, a 15 per cent rebate which supports work on post, digital and visual effects production (PDV) in Australia, regardless of where a project is shot.
Location and PDV Offsets
The Location and PDV Offsets are administered by the Department. Applicants for these offsets must apply to the Department for a certificate of eligibility, which is issued by the Minister for the Environment, Heritage and the Arts.
To obtain the certificate applicants must first read the eligibility criteria and guidelines for the offsets, and fill out the application forms. All are available below.
- Location Offset eligibilty (File format: PDF, File size: 24Kb)
- PDV Offset eligibility (File format: PDF, File size: 21Kb)
- Location and PDV offsets guidelines and application forms
- Location and PDV Offsets fact sheet - PDF (File size: 93Kb)
Applicants should also speak to a member of the Locations and PDV Offset Team while preparing their application. The team’s contact details are provided on the right-hand side of this page.
A certificate is provided to the Australian Taxation Office with the applicant’s tax return and the offset amount is paid out less any existing tax liabilities.
At any time before or during production, an applicant can apply for a provisional certificate, which provides guidance as to whether a film is likely to qualify. A provisional certificate does not guarantee eligibility, nor does it bind the Minister in considering an application for a final certificate.
Legislation and the incentives
The Australian Screen Production Incentive is enabled by Division 376 of the Income Tax Assessment Act 1997 (ITAA), which can be found on the Comlaw website.
Legislative instruments made by the Minister for the Environment, Heritage and the Arts are available below:
In this section
Related links
Contacts
Film Incentives and International Section
Department of Environment, Water, Heritage and the Arts
GPO Box 787
CANBERRA ACT 2601
Switch: +61 2 6274 1111
Direct:
Tel: +61 2 6275 9645
Fax: +61 2 6275 9659
