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  • Film industry incentives 2011-12

    What's new?



    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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    Enhancements to film tax offsets

    The following enhancements have been made to the film tax offsets, as a result of the recent review of the Australian independent screen production sector:

    • The producer offset expenditure threshold has been lowered to $500,000.
    • Direct funding is available for low budget documentaries that fall under the $500,000 expenditure threshold.
    • The rate of the location offset has increased from 15% to 16.5%.
    • The post, digital and visual effects (PDV) offset has increased from 15% to 30%.
    • Some additional screen production costs can be claimed as qualifying Australian production expenditure (QAPE) under the film tax offsets.
    • Television series will benefit from the producer offset for the first 65 broadcast hours (replacing the current 65 episode limit).
    • Goods and services tax (GST) amounts are excluded in determining QAPE for the film tax offsets.
      Last modified: 28 Jun 2012QC 25630