| Benefit as a % of spend | 40.00 |
| 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? | No |
| Criteria to access the benefit | - - Minimum percentage of the film that must be shot in the region: 0.00%
- - Use Local cast & Crew
- - Cultural Test
- - TV Broadcast or theatrical distribution contract required
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| When will the benefit/incentive be received? | - - On submission of audited accounts
- - State approx. number of months after completion of audited accounts
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| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
- - Rece tour assistance, location finding service
- - The Producer Offset offers a 40 per cent tax rebate for feature films and a 30 per cent tax rebate for all eligible formats.
The minimum qualifying Australian production expenditure (QAPE) threshold is USD1 million for feature length content.
Where a company or someone else in relation to the film has already accessed another Australian Government film incentive – e.g. the Location Offset or PDV Offset – or where the film has received investment from a FLIC or production funding from the Film Finance Corporation Australia, the Australian Film Commission, Film Australia or the Australian Film, Television and Radio School prior to 1 July 2007, the company will not be entitled to the Producer Offset. Successful applicants will be excluded from applying for some Commonwealth incentives, but will remain eligible for others. Access to the Producer Offset, however, does not affect a company’s ability to access state and territory based tax incentives.
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