The Australian Screen Production Incentive: The Location Offset


Type of incentiveTax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend30.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 70.00%
  • - Minimum spend 15000000 (in local currency)
  • - Use Local cast & Crew
When will the benefit/incentive be received?
  • - On submission of audited accounts
  • - State approx. number of months after completion of audited accounts
Additional incentives or advantages
  • - VAT / GST /Sales Tax recoverable
  • - Rece tour assistance, location finding service
  • - The base 16.5% Location Offset can be stacked with the merit-assessed Location Incentive grant where funding may be offered up to 13.5% of a project’s Qualifying Australian Production Expenditure. The Location Incentive grant complements and is additional to, the Government’s existing 16.5% Location Offset. Productions must meet or exceed the expenditure threshold: • of AUD15 million of qualifying Australian production expenditure (QAPE) • a television series must also have a minimum average QAPE of AUD1 million per hour. QAPE generally covers the` production expenditure for the film or television programme in relation to: • Goods and services provided in Australia, including cast and crew • The use of land in Australia • The use of goods in Australia at the time they are used in m aking the film or programme An entity, which includes a person, is able to claim input tax credits for the GST included in its expenditure provided that: The acquisition is for a creditable purpose under Division 11 of the GST Act; The entity is registered, or required to be registered for GST; The entity holds a tax invoice. Any monies due to the production company will occur as part of the process of the production company’s lodgement of its tax return for the financial year in question. Australia’s tax year ends on 30th June. There are no national insurance contributions or social security charges in Australia. There are compulsory contributions for superannuation (pension fund) purposes; however, temporary residents are generally able to claim this back on departure. Foreign residents for tax purposes may also be subject to withholding tax. However, Australia has dual-tax treaties with a wide variety of countries.