Post, Digital and Visual Effects (PDV) Offset – 30% + up to 15% for State & Territory PDV Incentives
The Australian Government's PDV Offset is a 30% tax rebate for productions who undertake post, digital and visual effects in Australia which can be combined with up to 15% from state and territory government incentives.
WHAT IS QUALIFYING AUSTRALIAN PRODUCTION EXPENDITURE FOR PDV?
PDV QAPE relates to expenditure on goods and services provided in Australia and the use of goods in Australia in making the production, to the extent that this expenditure relates to:
- creation of audio or VFX;
- editing and mixing of audio and VFX;
- activities that are reasonably related to these activities; and
- includes salaries, per diems and travel for PDV related staff and crew, as well as rental of relevant facilities and equipment, to the extent they relate to PDV activities. (If non-cast personnel enter Australia to work on the film they need to be employed for at least two consecutive calendar weeks to be included as QAPE.)
- To find out more about PDV QAPE Guidelines click here (updated February 2023).
For a full glossary outlining what PDV QAPE is, click here (updated February 2023). This Glossary is a combination of terminology and a general description of what is, and is not, considered qualifying Australian production expenditure (QAPE) for the PDV Offset.
AUSTRALIAN POST & VFX COMPANIES CAN COLLABORATE
The PDV work may be divided into packages of work for different PDV facilities or may all be performed at one facility provided the minimum value of QAPE is A$500,000 and the QAPE is claimed by one company responsible for all the activities.
The PDV Offset is administered by the Department of Infrastructure, Transport, Regional Development, Communications and the Arts.
DISCLAIMER
You should seek independent, professional legal, financial and accounting advice if you are intending to apply for any of the Australian Screen Production Incentives.
Contact:
Ausfilm USA
Erin Stam
EVP International Production
+ 1 310229 2361
[email protected]
Ausfilm Sydney
Patrick May
Director of Policy & Research
+ 61 2 9383 4556
[email protected]
Or
Australian Government
Office for the Arts
Department of Infrastructure, Transport, Regional Development, Communications and the Arts
+ 61 2 6271 1543
[email protected]
www.arts.gov.au/film-tv/australian-screen-production-incentive
Eligible formats include feature films, telemovies, miniseries, television series (including documentary, reality, animation, and live action).
– Eligible productions must have a total Qualifying Australian Production Expenditure related to PDV activities of at least A$500,000.
– Productions do not need to be filmed in Australia
Applicants for an offset must be an Australian company or a non-resident company with a permanent establishment in Australia and an Australian Business Number (ABN). The applicant must be responsible for all the activities that were necessary for post, digital and visual effects production in Australia.
– There is no cap or sunset clause on the incentives
– The incentives are a cash rebate paid to the producer, less any tax liabilities as part of the company’s tax lodgment for the relevant income year
– The incentives can be combined with State and Territory government incentives
– Film Certification Advisory Board will assess applications including audited financial statements and if eligible a Final Certificate is issued by the Minister for the Arts
– Payment is usually made in 4 weeks from lodgement with the Australian Taxation Office (ATO)
– No cultural or content tests
PLEASE NOTE
– A producer may access only one of the Australian Government incentives for each eligible project
– Immigration regulations apply to importing cast and crew. Download Ausfilm’s Visa Factsheet in the documents tab below.
