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New research has investigated how Australia’s creative workforce and economy can best be supported to thrive and create lifelong careers in the arts sector.
Celebrating a year of the National Cultural Policy
Revive: a place for every story, a story for every place is delivering the momentum Australia’s arts, entertainment and cultural sector needs to thrive and grow.
Digital games
The digital games industry is a fast growing, dynamic and exciting creative sector. We advise the Australian Government about how to promote the growth of Australia's digital games development industry and increase its market share in a rapidly expanding global sector.
Digital Games Tax Offset
The Digital Games Tax Offset (DGTO) supports Australia’s digital games industry by providing eligible game developers with a 30 per cent refundable tax offset for qualifying Australian development expenditure on eligible games from 1 July 2022.
- eligibility criteria set out in Division 378 of the Income Tax Assessment Act 1997, including certification by the Arts Minister; and
- at least $500,000 of qualifying expenditure.
The offset is capped at $20 million per company (or group of companies that are connected or affiliated) per income year. Reaching this cap requires approximately $66.7 million in eligible expenditure.
Certificates
There are three different types of certificates for the DGTO. They are:
- Completion Certificate: a certificate for a digital game completed in the income year in respect of which the offset is claimed, with costs able to be incurred across one or more income years;
- Porting Certificate: a certificate for a digital game that has been ported in the income year in respect of which the offset is claimed, year, with costs able to be incurred across one or more income years; and
- Ongoing Development Certificate: a certificate in relation to ongoing development of one or more previously released digital game in the income year in respect of which the offset is claimed.
Resources
'Dos' and 'Don'ts' for DGTO applicants
Application Form
You can apply for a DGTO certificate online
Your application will be assessed by the Digital Games Tax Offset Advisory Board. If eligible the Minister for the Arts will issue a certificate for the DGTO. You need this certificate to claim the offset as part of your relevant income 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 game is likely to qualify for the DGTO. 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.
DGTO Provisional Certification
Contact
- Email: DigitalGames@arts.gov.au
- Phone: (02) 6136 8032
For taxation matters, including how to claim the DGTO in your tax return, you should speak with your tax professional or:
- Visit the Australian Taxation Office website
- Phone the Australian Taxation Office: 13 28 66
- Phone from outside Australia: +61 2 6216 111
Legislative Materials
Transforming Australia’s game development ecosystem
The Government will introduce legislation in the coming months to establish a Digital Games Tax Offset.
Introducing: Digital Games Tax Offset
The Government has introduced legislation to establish a Digital Games Tax Offset.
