Producer Offset

Overview: A refundable tax offset for Australian expenditure in making Australian films.

Credit Rate: 40% rebate on eligible expenditure for feature films with significant Australian content. 30% rebate on other eligible formats, such as television series and documentaries.

Eligibility: Projects must meet the significant Australian content test or be an official co-production.

Minimum Expenditure: For feature films: Qualifying Australian Production Expenditure (QAPE) must exceed $1 million. For television series: Minimum QAPE of $1 million, with at least $500,000 per hour.

Administration: Managed by Screen Australia.

Location Offset

Overview: Designed to encourage large-budget film and television projects to film in Australia.

Credit Rate: 30% rebate on qualifying Australian production expenditure (QAPE).

Eligibility: Primarily for large-budget international productions.

Minimum Expenditure:

For films: Minimum QAPE of $20 million.

For television series: Minimum QAPE of $1.5 million per hour.

Administration: Administered by the Office for the Arts.

Post, Digital, and Visual Effects (PDV) Offset

Overview: Aimed at productions that undertake post-production, digital, and visual effects work in Australia, regardless of where the project is shot.

Credit Rate: 30% rebate on QAPE related to PDV activities.

Minimum Expenditure: Minimum QAPE of $500,000 on PDV work.

Administration: Managed by the Office for the Arts.

Recent Developments

The Australian government has made several changes to its screen production incentives to remain competitive in the global market:

Increased Location Offset: The Location Offset was increased to 30% for productions starting principal photography on or after 1 July 2023, enhancing Australia's attractiveness for large-budget international productions.

Minimum Expenditure Thresholds: From 1 July 2023, the minimum qualifying Australian production expenditure thresholds increased to $20 million for films and $1.5 million per hour for television series, ensuring that incentives target substantial productions.

Training and Capacity Building Requirements: New eligibility requirements have been introduced, including obligations for productions to contribute to workforce training or the broader capacity of the Australian screen sector.

Application Process

 Certification: Producers must apply for certification through the relevant federal and state agencies, providing detailed information about the production, budgets, and Australian content.

Deadlines: Applications are typically accepted on an ongoing basis, but it's crucial to consult specific program guidelines for any deadlines or timeframes.

Additional Considerations

Stacking Incentives: Producers can often combine federal and state tax credits, significantly enhancing the financial benefits.

Eligibility Criteria: Each program has specific requirements regarding Australian content, residency of labor, and types of productions eligible.

Made in NSW Fund

Overview: Designed to attract international film and television projects as well as support Australian productions of scale in NSW.

Incentive: Offers grants and financial incentives for eligible projects.

Eligibility: Productions must demonstrate significant economic benefits to NSW.

A minimum spend in NSW is typically required.

Focus: Preference is given to projects that utilize NSW crew, locations, and facilities.

Additional Benefits: Access to world-class facilities such as Fox Studios Sydney and regional locations.

Regional Filming Fund (RFF)

Incentive: Rebates of up to 35% of the costs of location filming in regional NSW.

Eligibility: The project must spend a minimum of $125,000 in regional NSW on production.

Must hire regional NSW cast and crew where possible.

Victorian Screen Incentive (VSI)

Type: Cash rebate.

Rebate Amount: Typically up to 10-15% of qualifying Victorian spend, but the exact amount is negotiated based on:

The economic benefit the production brings to Victoria.

The extent of Victorian locations, crew, and services utilised

Eligibility:

Minimum local expenditure: AUD $3.5 million for film/TV and AUD $1 million for digital games.

Regional Location Assistance Fund (RLAF)

Type: Rebate for productions filming in regional Victoria.

Rebate Amount: Up to 10% of regional Victorian spend.

Eligibility:Minimum regional expenditure: AUD $100,000.Must hire regional businesses, services, and crew. Post, Digital, and Visual Effects (PDV) Rebate

Type: Rebate for PDV work undertaken in Victoria.

Rebate Amount: 10% of qualifying PDV expenditure in Victoria.

Eligibility:Minimum Victorian PDV expenditure: AUD $500,000.Work must be completed by Victorian-based companies.

Stacking with Federal Rebates

Victorian rebates can be stacked with federal incentives like:

Producer Offset (40% for feature films, 30% for TV).

Location Offset (30%).

PDV Offset (30%).

This means a production that qualifies for federal and state rebates can achieve an effective rebate of 50% or more, depending on its expenditure breakdown.tem description

Production Attraction Strategy (PAS) Incentive

Rebate Rate: Negotiable, based on the economic benefit to Queensland.

Eligibility: Minimum Qualifying Queensland Production Expenditure (QPE) of AUD $3.5 million. Projects must be "footloose," meaning they have genuine interstate or international production destination alternatives. Engagement of a majority of Queensland-based screen industry practitioners.

Additional Information: This incentive is open to both Australian and international producers, production companies, and studios.

Post, Digital, and Visual Effects (PDV) Incentive

Rebate Rate: 15% of qualifying PDV expenditure in Queensland.

Eligibility: Minimum QPE on PDV elements of AUD $250,000. PDV work must be completed in Queensland.

Additional Information: This uncapped incentive is among the most competitive on Australia's eastern coast, aiming to attract post-production work to Queensland.

State Payroll Tax Rebate

Rebate Rate: Rebate on payroll tax paid in Queensland.

Eligibility: Minimum QPE of AUD $3.5 million. Substantial engagement with Queensland-based practitioners.

Additional Information: This rebate is administered by Screen Queensland on behalf of the State Government’s Office of State Revenue.

Rebate Rate: Additional incentives may be available for productions that choose to film in regional areas of Queensland.

Eligibility: Specific criteria regarding regional spend and engagement of local communities apply.

Additional Information: These incentives aim to promote regional development and showcase Queensland's diverse locations.

Combining Incentives

Queensland's state incentives can be combined with federal incentives, such as:

Location Offset: 30% rebate for large-budget productions shot in Australia.

PDV Offset: 30% rebate for post, digital, and visual effects work undertaken in Australia, regardless of where the project is shot.

By stacking these incentives, productions can achieve significant financial benefits, enhancing the attractiveness of Queensland as a production destination.

Application Process

How to Apply: Applications for these incentives can be submitted through Screen Queensland's official channels.

Assessment: Each application is assessed on a case-by-case basis, considering factors such as economic impact, employment opportunities for local practitioners, and the project's potential to showcase Queensland.

Production Investment Grant

Rebate Rate: 10% of Qualifying South Australian Production Expenditure (QSAPE).

Eligibility: Projects must have a minimum QSAPE of AUD $3.5 million. A significant portion of the production should be undertaken in South Australia. Engagement of South Australian cast, crew, and services is required.

Additional Information: This grant is designed to support productions that contribute to the growth of the South Australian screen industry.

Post-Production, Digital, and Visual Effects (PDV) Rebate

Rebate Rate: 10% of qualifying South Australian PDV expenditure.

Eligibility: Minimum PDV expenditure in South Australia of AUD $250,000.

PDV work must be carried out by South Australian-based companies.

Additional Information: This rebate can be combined with the Australian Government’s 30% PDV Offset, allowing for a total rebate of 40% on PDV expenditure in South Australia.

Payroll Tax Exemption

Rebate Rate: Exemption from payroll tax, potentially reducing payroll liability by up to 4.95%.

Eligibility: Applicable to feature films shot in South Australia. Producers must apply for the exemption through the South Australian Film Corporation (SAFC).

Additional Information: This exemption reduces the overall payroll costs for productions, enhancing budget efficiency.

Revolving Film Fund (RFF)

Rebate Rate: Provides loans of up to 90% of the Producer Offset or other guaranteed funds.

Eligibility: Projects must be produced in South Australia with at least 50% of below-the-line costs expended in the state. Predominantly South Australian crew should be employed.

Additional Information: The RFF offers cash flow assistance to productions, facilitating smoother financial operations during production.

 Combining Incentives

South Australian incentives can be combined with federal incentives, such as:

Producer Offset: 40% rebate for feature films and 30% for other eligible formats with significant Australian content.

Location Offset: 30% rebate for large-budget productions shot in Australia.

PDV Offset: 30% rebate for post, digital, and visual effects work undertaken in Australia, regardless of where the project is shot.

By stacking these incentives, productions can achieve substantial financial benefits, making South Australia an attractive destination for screen projects.

Application Process

How to Apply: Applications for these incentives can be submitted through the South Australian Film Corporation's official channels.

Assessment: Each application is evaluated based on factors such as economic impact, employment opportunities for local practitioners, and the project's potential to showcase South Australia.

Western Australian Post-Production, Digital & Visual Effects (PDV) Incentive

Rebate Rate: 20% rebate on the first AUD $500,000 of qualifying Western Australian PDV expenditure (up to AUD $100,000). An additional 10% rebate on all qualifying PDV expenditure exceeding AUD $500,000.

Eligibility: Minimum qualifying Western Australian PDV expenditure of AUD $100,000.

PDV work must be carried out by Western Australian resident post-production companies.

Additional Information: This incentive is designed to attract screen projects to carry out PDV work in Western Australia, regardless of where the project was filmed. It complements the Australian Government's 30% PDV Offset, allowing productions to potentially access a combined rebate of up to 40% on PDV expenditure.

Western Australian Regional Screen Fund (WARSF)

Funding Support: Provides production funding up to a maximum of AUD $2 million, based on a 2:1 ratio of Qualifying Western Australian Regional Expenditure (QWARE). This means the project's regional spend must be at least double the amount of funding received under this program.

Eligibility: Projects must undertake production in regional Western Australia.

Engagement with regional communities and utilisation of local resources are essential.

Additional Information: The fund aims to encourage screen projects to film in regional areas, promoting local talent and showcasing diverse locations.

Combining Incentives

Western Australian incentives can be combined with federal incentives, such as:

Producer Offset: 40% rebate for feature films and 30% for other eligible formats with significant Australian content.

Location Offset: 30% rebate for large-budget productions shot in Australia.

PDV Offset: 30% rebate for post, digital, and visual effects work undertaken in Australia, regardless of where the project is shot.

By stacking these incentives, productions can achieve substantial financial benefits, making Western Australia an attractive destination for screen projects.

Application Process

How to Apply: Applications for these incentives can be submitted through Screenwest's official channels.

Assessment: Each application is evaluated based on factors such as economic impact, employment opportunities for local practitioners, and the project's potential to showcase Western Australia.

Island Screen Incentive

Rebate Rate: Provides a one-off grant at the rate of 10% of the expenditure on Tasmanian goods and services during production, capped at AUD $500,000 (excluding GST).

Eligibility: Projects must be live-action screen productions, either factual (including documentary and reality) or scripted. Feature films (minimum 60 minutes) or series with episodes of at least 30 minutes. Minimum Tasmanian expenditure of AUD $1.5 million.

Substantial production activity in Tasmania, with a minimum of 10 days' filming. Secured marketplace attachment to ensure public release

Additional Information: Applications can be submitted at any time but must be lodged at least four weeks before pre-production commences. Applicants are required to discuss their project with Screen Tasmania's Industry Office before applying.

Production Investment

Funding Support: Offers grants up to AUD $50,000 or recoupable production investment of AUD $50,000 or more.

Eligibility: Open to both Tasmanian and non-Tasmanian production companies.

Projects involving genuine partnerships with Tasmanian resident companies are favoured.

Assessment is based on the engagement of resident Tasmanian screen practitioners and the economic benefits to the state.

Additional Information: The primary criterion for assessment is the extent to which production investment provides economic benefits, job creation, and career development for Tasmanian cast and crew.

Combining Incentives

Tasmanian incentives can be combined with federal incentives, such as:

Producer Offset: 40% rebate for feature films and 30% for other eligible formats with significant Australian content.

Location Offset: 30% rebate for large-budget productions shot in Australia.

PDV Offset: 30% rebate for post, digital, and visual effects work undertaken in Australia, regardless of where the project is shot.

By stacking these incentives, productions can achieve substantial financial benefits, making Tasmania an attractive destination for screen projects.

Application Process

How to Apply: Applications for the Island Screen Incentive must be submitted through Screen Tasmania's Applications Portal. Applicants should consult the Island Screen Incentive Guidelines and the General Guidelines and Terms of Trade before applying. It's mandatory to discuss the project with Screen Tasmania's Industry Office prior to submission.

Assessment:Applications are not assessed competitively but are subject to the availability of funds. Screen Tasmania reserves the right to approve or decline applications based on the applicant's eligibility and the project's alignment with program objectives.

Production Attraction Incentive Program (PAIP)

Rebate Rate: Negotiable, based on the economic benefit to the Northern Territory.

Eligibility: Minimum Qualifying Northern Territory Production Expenditure (QNTPE) of AUD $2 million. Projects must be "footloose," meaning they have genuine interstate or international production destination alternatives. Engagement of a significant number of Northern Territory-based screen industry practitioners.

Additional Information: This incentive is open to both Australian and international producers, production companies, and studios. Applications are assessed on a case-by-case basis, considering factors such as economic impact, employment opportunities for local practitioners, and the project's potential to showcase the Northern Territory.

Screen Territory Funding Programs

Screen Territory offers various funding programs to support different stages of production, including development, production, and post-production. While specific rebate rates are not fixed, funding amounts are determined based on the project's merits and its potential benefits to the Northern Territory's screen industry.

Eligibility: Open to both Northern Territory and non-Northern Territory production companies. Projects involving genuine partnerships with Northern Territory resident companies are favoured. Assessment is based on the engagement of resident Northern Territory screen practitioners and the economic benefits to the state.

Additional Information: The primary criterion for assessment is the extent to which production investment provides economic benefits, job creation, and career development for Northern Territory cast and crew.

Combining Incentives

Northern Territory incentives can be combined with federal incentives, such as:

Producer Offset: 40% rebate for feature films and 30% for other eligible formats with significant Australian content

Location Offset: 30% rebate for large-budget productions shot in Australia.

PDV Offset: 30% rebate for post, digital, and visual effects work undertaken in Australia, regardless of where the project is shot.

By stacking these incentives, productions can achieve substantial financial benefits, making the Northern Territory an attractive destination for screen projects.

Application Process

How to Apply: Applications for the Production Attraction Incentive Program must be submitted through Screen Territory's official channels. Applicants should consult the Production Attraction Incentive Program Guidelines and the General Guidelines and Terms of Trade before applying. It's recommended to discuss the project with Screen Territory's Industry Office prior to submission.

Assessment: Applications are assessed based on factors such as economic impact, employment opportunities for local practitioners, and the project's potential to showcase the Northern Territory. Screen Territory reserves the right to approve or decline applications based on the applicant's eligibility and the project's alignment with program objectives.

Screen Canberra's CBR Screen Fund

Rebate Rate: Provides funding support of up to AUD $500,000 per project.

Eligibility: Projects must demonstrate significant economic and cultural benefits to the ACT.

A substantial portion of the production should be undertaken in the ACT. Engagement of local cast, crew, and services is required.

Additional Information: This fund is designed to support productions that contribute to the growth of the ACT's screen industry. Applications are assessed on a case-by-case basis, considering factors such as economic impact, employment opportunities for local practitioners, and the project's potential to showcase the ACT.

Application Process

How to Apply: Applications for the CBR Screen Fund can be submitted through Screen Canberra's official channels. Applicants should consult the fund's guidelines and terms of trade before applying. It's recommended to discuss the project with Screen Canberra's Industry Office prior to submission.

Assessment: Applications are assessed based on factors such as economic impact, employment opportunities for local practitioners, and the project's potential to showcase the ACT.

Screen Canberra reserves the right to approve or decline applications based on the applicant's eligibility and the project's alignment with program objectives.