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Last updated 28 June 2010

Change to eligibility

In the 2010-11 Budget the Government announced the intention to change the eligibility criteria for the film tax offsets. The proposed amendments will reduce the minimum qualifying expenditure threshold for the post, digital and visual effects (PDV) offset from $5 million to $500,000. The amendments will also remove the requirement for films with qualifying expenditure of between $15 million and $50 million to have at least 70% of the film's total production expenditure as qualifying Australian expenditure in order to qualify for the location offset.

At the time of printing these instructions the changes had not become law. For more information visit www.ato.gov.au

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