The Australian Screen Production Incentive provides tax incentives for film, television and other screen production in Australia.

The Office for the Arts manage two tax rebates that support the Australian screen industry:

1. Location Offset a 30 per cent rebate for the production of large-budget film and television projects shot in Australia, starting principal photography on or after 1 July 2023.
2. Post, Digital and Visual Effects (PDV) Offset-a 30 per cent rebate for work on post, digital and visual effects production in Australia, regardless of where a project is filmed.

The Location Offset aims to provide increased opportunities for Australian cast, crew and other screen production service providers to participate in these productions.

The PDV Offset is a 30 per cent rebate that supports work on post-production, digital and visual effects production in Australia, regardless of where a project is shot. It aims to help the Australian visual effects, post-production and animation sector develop its reputation as one of the best in the world.

The applicant is an eligible entity if:

• the applicant company must be an Australian resident or, if they are a foreign resident, have a permanent establishment in Australia and an Australian Business Number (ABN). The applicant must be an eligible entity when it incurs QAPE, applies and is being assessed under the Location Offset, when it lodges its income tax return and when the offset is due to be credited to the applicant company (ITAA97 section 376-10)
• the applicant must be the company that carried out, or made the arrangements for the carrying out of, all the activities in Australia that were necessary for the making of the production (ITAA97 section 376-20).

See guidelines for further details.

• Phone: 02 6136 8012
• Email: filmenquiries@arts.gov.au