Show download pdf controls
  • Digital Economy Strategy – Digital Games Tax Offset

    The government will provide $1.2 billion over six years from 2021-22 for the Digital Economy Strategy, to support Australia to be a leading digital economy and society by 2030.

    As part of the Digital Economy Strategy, on 6 May 2021, the government announced a 30 per cent refundable tax offset for eligible businesses that spend a minimum of $500,000 on qualifying Australian games expenditure (QAGE), from 1 July 2022.

    The measure is expected to support the international competitiveness of the Australian digital games production industry and create an incentive for international developers to invest in Australia.

    Eligible businesses must be either an Australian resident company or a foreign resident company with a permanent establishment in Australia. Games with gambling elements or that cannot obtain a classification rating will not be eligible.

    The criteria and definition of QAGE will be designed to support the development of digital games within Australia and developed in consultation with industry.

    Legislation and supporting material

    Further information will be announced following a consultation period with industry

    More information

      Last modified: 28 Jul 2021QC 66505