Tax rebates for film and television producers

Tax rebates support large budget film and television projects shot in Australia (Location Offset) or productions doing post-production, digital and visual effects work in Australia (PDV Offset).

How it works

Who can apply

Australian or foreign resident companies with an Australian business number working through a permanent establishment in Australia.

When to apply

You can apply at any time.

Funding available

A rebate of 16.5% is available for the Location Offset and 30% for the PDV Offset.

Program Information

funding tabs

About The Program

We manage two tax rebates that support the Australian screen industry:

the Location Offset— a 16.5 per cent rebate for the production of large-budget film and television projects shot in Australia
the PDV Offset— a 30 per cent rebate for work on post, digital and visual effects production (PDV) in Australia, regardless of where a project is shot.

Guidelines

Read the guidelines before you start production and before you fill out an application form for provisional or final certification. Speak to a member of the Location and PDV Offset team to head off any issues that could arise when you apply.

The Location Offset

The Location Offset is a 16.5 per cent rebate designed to encourage large-budget film and television projects to film in Australia. It aims to provide increased opportunities for Australian casts, crew and other screen production service providers to participate in these productions.

You can apply for the Location Offset once you are no longer incurring qualifying Australian production expenditure (QAPE).

Use this form to apply:

Your application will be assessed by the Film Certification Advisory Board. If eligible the Minister for the Arts will issue a certificate for the Location Offset, which includes a determination of QAPE. You need this certificate to claim the offset. The certificate should be included with your relevant year Australian tax return, and the offset amount will be paid out less any existing tax liabilities.

The PDV Offset

The PDV Offset is a 30 per cent rebate that supports work on post-production, digital and visual effects production in Australia, regardless of where a project is shot. It aims to help the Australian visual effects, post-production and animation sector develop its reputation as one of the best in the world.

You can apply for the PDV Offset once you are no longer incurring QAPE related to PDV activities.

Use this form to apply:

Your application will be assessed by the Film Certification Advisory Board. If eligible the Minister for the Arts will issue a certificate for the PDV Offset. You need this certificate to claim the offset. The certificate should be included with your relevant year Australian tax return, and the offset amount will be paid out less any existing tax liabilities.

Provisional certificates

You can apply for a provisional certificate any time to find out whether your production is likely to qualify for either offset.

A provisional certificate does not provide a guarantee of receiving a final certificate; but it does indicate whether you may be eligible for a final certificate. The assessment of provisional applications also provides an indication of whether the projected expenditure is eligible under the relevant offset.

Changes to the Location and PDV Offsets

Changes have been made to the laws for Location and PDV Offsets since they were introduced in 2007.

For the Location Offset, productions starting principal photography or production of the animated image in Australia on or after:

10 May 2011, the offset rate was increased from 15 to 16.5 per cent, and additional expenditure on audit, legal, insurance and company fees were made eligible as qualifying Australian production expenditure.
1 July 2010, the requirement to spend at least 70 per cent of the total production budget in Australia for productions spending between $15 million and $50 million in Australia was removed.

For the PDV Offset, productions starting PDV work in Australia on or after:

1 July 2011, the PDV Offset rate was increased from 15 to 30 per cent, and additional expenditure on audit, legal, insurance and company fees were made eligible as qualifying Australian production expenditure
1 July 2010 the minimum qualifying expenditure threshold for eligibility was reduced from $5 million to $500,000.

Film tax incentives 10BA and 10B were replaced in 2007 by the Producer Offset. The concessional status for investment in productions holding a valid 10B or 10BA certificate ended on 30 June 2009.