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    Change to eligibility



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    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, go to

    Last modified: 29 Jun 2011QC 28001