The Producer Offset provides a refundable tax offset (rebate) for producers of Australian feature films, television and other projects on Qualifying Australian Production Expenditure (QAPE).
The Producer Offset is administered by Screen Australia. Please consult the Screen Australia Producer Offset Guidelines to assist applicants for provisional certificates and final certificates for the Producer Offset.
The Producer Offset provides a rebate on QAPE as follows:
– up to 40% for theatrically released feature films, documentary, animation and IMAX
– up to 20% for single episode dramas and documentary (including features released only on DVD or on-line), television drama or documentary series/seasons and short form animation
Minimum total QAPE
|Minimum QAPE per hour
(i.e. QAPE / Duration in hours)
|Series/Season of a series drama||A$1 million||A$500,000|
|Documentary (single-episode or series)||A$500,000||A$250,000
(e.g. 1.5 hour series totals A$750,000)
|Short-form animation||A$250,000||A$1 million|
Producer Offset QAPE generally covers the production expenditure for the film or television program in relation to:
We recommend you seek independent, professional legal, financial and accounting advice if you are intending to apply for any of the Australian Screen Production Incentives. Contact Ausfilm production & legal services members who provide this service.
Client Liason Executive
+ 1 310229 2361
Head of Policy & Research – Ausfilm
+ 61 2 9383 4556
To be eligible for the Producer Offset the production must:
– demonstrate Significant Australian Content (SAC) Official co-production
– meet minimum expenditure thresholds relevant to the type of production
– meet requirements for commercial broadcast/exhibition/distribution
– meet minimum format lengths (eg. 60 minutes for a feature film, one commercial hour for single episode non-documentary, one commercial half hour for a single documentary, one quarter hour for animation, 45 minutes for IMAX, at least two episodes for a series or season)
Minimum Format Lengths
60 minutes for a feature film
45 minutes for IMAX
1 commercial hour for single episode non-documentary
1 quarter hour for animation
At least two episodes for a television series or season
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 company must have either carried out, or made the arrangements for the carrying out of all the activities necessary for making the production
What is the SAC test?
To qualify for the Producer Offset, a project must satisfy the Significant Australian Content (SAC) test administered by Screen Australia.
In determining SAC, Screen Australia has regard to:
-The subject matter of the film
-The place where the film is made
-The nationalities and residences of the persons who take part in the making of the film (including producers, directors, writers, actors, composers, editors etc.)
-The details of production expenditure incurred in respect of the film; and
-Any other matters that Screen Australia deems relevant.
-The above should not be considered formal criteria as each production is considered on a case by case basis and is a matter of judgment for Screen Australia. It is important to have as many Australian elements as possible including, but not limited to, story, cultural relevance, location, origination, development and source material.
For more information on the SAC test please visit Screen Australia or contact the Producer Offset and Co-production Unit at Screen Australia on +61 2 8113 5800.
– There is no cap or sunset clause on the incentives
– The incentives are a cash rebate paid to the producer
– The incentives can be combined with state and territory government incentives
– Screen Australia will audit and provide a Final Certificate
– Payment is usually made in 4 weeks from lodgement of the Final Certificate with the Australian Taxation Office (ATO)
– A producer may access only one of the Australian Government incentives for each eligible project
– Immigration regulations apply to importing cast and crew