The Location Offset

Australia has been the production destination of choice for international feature films and TV shows due to its varied shooting locations. Australia has a variety of locations to suit virtually any production. Australia’s locations and studios have doubled for cities as diverse as New York, Tokyo, Paris and Miami. The multiplicity ranges from rural to urban, coastal to inland and tropical to snowy mountain film locations.

The Location Offset provides a 16.5% rebate calculated on Qualifying Australian Production Expenditure (QAPE).

What productions are eligible?

Eligible formats include feature films, telemovies, television series (including documentary, reality, animation) for:

  • Films with a minimum total QAPE of A$15 million
  • Television series with an average QAPE of A$1 million per hour of the finished production

Overview

  • 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
  • Payment is usually made in 3 weeks from lodgement with the Australian Tax Office (ATO)
  • No cultural or content tests

Important note

In March 2013 the Australian Government announced an additional $20 million Location Incentive (The Incentive) to attract large-budget international productions to Australia.

The eligibility criteria for The Incentive aligns with the Location offset criteria with the additional proviso that eligibility requires a minimum level of A$30million QAPE. The Incentive provides up to 13.5% of QAPE (equivalent to 30% given the production will also be eligible for the Location offset of 16.5%).

For further details including guidelines and application forms please visit:
www.arts.gov.au/location-incentive

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, see Ausfilm Quick Facts – Immigration
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.

For more detailed information on the Location Offset, please contact:

Ministry for the Arts

T + 61 2 6210 2844
E filmenquiries@pmc.gov.au
W www.arts.gov.au/film-tv/australian-screen-production-incentive

Downloads

Ausfilm Factsheet