Digital Games Tax Offset (DGTO) Guidelines

The Australian Government recognises the value of digital games. Storytelling through interactive media is culturally significant, and digital games are an artform comprising creative vision and digital and technical skill. The Digital Games Tax Offset (DGTO) forms part of the Government’s National Cultural Policy — Revive: A Place for Every Story, A Story for Every Place. The DGTO supports the ambitions of Pillar 5: Engaging the Audience of the National Cultural Policy. As one of the fastest growing creative industries, a thriving domestic digital games sector will: engage audiences, both domestically and abroad, in a greater range of Australian games; recognise the centrality of the artist by providing a meaningful and diverse career path for Australian creatives; support the growth of industry and employment opportunities in cities, suburbs and the regions; and promote Australian stories and Australian talent, at home and abroad.