The Australian Screen Production Incentive: Producer Offset


Type of incentiveTax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (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
  • - Co-productions


Benefit as a % of spend40.00
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? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Use Local cast & Crew
  • - Cultural Test
  • - TV Broadcast or theatrical distribution contract required
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 Producer Offset offers a 40 per cent tax rebate for feature films and a 20 per cent tax rebate for productions other than feature films. 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.