The 30% PDV Offset (Post, Digital and Visual Effects) is a refundable tax offset (rebate) for Qualifying PDV Expenditure (QAPE) incurred in relation to post, digital and visual effects work.
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:
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. Check out Australia top-tier PDV companies here.
The PDV Offset is administered by the Department of Communications and the Arts.
You should seek independent, professional legal, financial and accounting advice if you are intending to apply for any of the Australian Screen Production Incentives.
Client Liason Executive
+ 1 310229 2361
Head of Policy & Research – Ausfilm
+ 61 2 9383 4556
Department of Communications and the Arts
+ 61 2 6141 4383
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
– 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.