The Post, Digital and Visual Effects Offset (PDV Offset) is an attractive and highly sought after post-production and visual effects incentive with a 30% rebate on Qualifying PDV Expenditure (QAPE) incurred in relation to PDV work.
Eligible productions must have a total Qualifying Australian PDV Expenditure of at least $500,000. To find out what qualifies as PDV QAPE click here.
What productions are eligible?
Eligible formats include feature films, telemovies, miniseries, and television series (including documentary, reality, animation and live action).
Productions do not need to be filmed in Australia.
- 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 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, see Ausfilm Quick Facts – Immigration
Who administers the offsets?
The offset is administered by Ministry For The Arts.
Examples of films and TV series that have utilised Australia’s PDV services include
The SpongeBob Movie: Sponge out of Water, Avengers: Age of Ultron, Insurgent, TED 1 & 2, The Hunger Games, Harry Potter and the Deathly Hallows Part 1 & 2, The Green Lantern, The Great Gatsby, Ghost Rider: Sprit of Vengeance, Captain America, Thor, Iron Man and Prometheus.
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 PDV Offset, please contact:
Ministry for the Arts
T + 61 2 6210 2844