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.

On 23 November 2022, the Government introduced legislation to establish a Digital Games Tax Offset (DGTO), to promote the growth of Australia's digital games development industry.

The DGTO will grow Australia’s digital games industry, attract international digital games development, and support investment and highly-skilled, transferrable jobs.

The DGTO will apply retrospectively from 1 July 2022, providing a 30 per cent refundable tax offset for eligible businesses that spend a minimum of $500,000 on qualifying Australian development expenditure.

Eligible businesses must be an Australian resident company or foreign resident company with a permanent establishment in Australia. Games development studios will be able to claim per-project for new eligible games, and annually for a slate of further work ('live ops') done on existing/released eligible games across the financial year.

Games with gambling elements and games that would not be able to achieve classification will be ineligible for the DGTO.

Further guidance information and details about how to apply will be made available on this website promptly after the legislation has come into effect.

The DGTO will be administered by the Office for the Arts and the Australian Taxation Office (ATO), and will form part of the Income Tax Assessment Act 1997. The legislation is being considered as part of a package called the Treasury Laws Amendment (2022 Measures No. 4) Bill 2022. The progress of the Bill can be followed at