Industries & business types - Film, television and audio visual

Advanced topics

Income tax

Legislation, rulings & determinations

Other useful websites

Effective life

Information relating to the effective life of equipment used in the film making and copyright in a film.

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.

Legislation

Income tax legislation relating specifically to the concessions available for investing in the film industry.

Rulings, determinations & interpretative decisions

Income taxation rulings, Taxation determinations and Tax Office Interpretative Decisions dealing with matters relating to the film and television industry in Australia.

Other useful government film websites

Links to external government or quasi government websites related to the film industry.