Film, television & audio visual essentials

Legislative determination of effective life for copyright in a feature film and link to taxation ruling.

Foreign resident support staff working in the entertainment industry - Withholding may not be required

Withholding is no longer required from payments made to foreign resident support staff working in the entertainment industry if they are a resident of one of the countries with which Australia has a Double Tax Agreement.

Guide to withholding obligations for payments to foreign residents working in the film industry

This guide covers payments made to foreign residents participating in the film industry in Australia. It should be read in conjunction with Withholding from payments to foreign residents for entertainment or sports activities.

Income averaging for film and television professionals

If you are a professional working in the film or television industry, you may benefit from the income averaging concession.

Producer offset - Timing of claims - liquidation option

A copy of the letter to the SPAA of 15 October 2009 confirming that we have no concerns with film producers going into liquidation to obtain early access to the producer offset.

Film industry information

There is a comprehensive package of measures aimed at boosting support for the Australian film and television industry. Information about film industry incentives, including refundable tax offsets, is available at the Office for the Arts and Screen Australia websites.

Effective life