The Producer Offset is a refundable tax offset (rebate) for producers of Australian feature films, television and other projects.

It's underpinned by income tax legislation, it represents a source of funds for producers of eligible Australian projects.

The Australian Government will remove the 20% above the line cap from the Producer Offset. This will remove the restrictions placed on Australian producers when using major creative talent. It also aligns the Producer Offset with the Location Offset now that the Location Offset rebate rate will be increased to 30 per cent.

This will support local screen producers, including children's content producers, by modernising the Producer Offset and allowing local producers better access to top-tier Australian talent.

The Australian Government will also remove minimum length requirements for most formats under the Producer Offset.

To be eligible for the Producer Offset, an applicant must be either:

• an Australian resident company, being: 

• a company incorporated in Australia; or 
• if not incorporated in Australia, a company having its central management and control (CMC) in Australia, or its voting power controlled by shareholders who are residents of Australia. (Taxation Rule TR 2018/5 and PCG 2018/9 provides guidance for when a foreign incorporated company is an Australian tax resident); or

• a foreign resident company with an ABN operating through a permanent establishment in Australia. (Taxation ruling TR 2002/5, as amended by TR 2002/5A, 5A2 and 5A3, provides guidance about whether a foreign resident company has a place at or through which it carries on business for the purposes of the definition of ‘permanent establishment’). 
• Individuals, partnerships, sole traders and a company which is acting in the capacity of a trustee of a trust are ineligible for the Producer Offset.

• Phone: +61 2 8113 1042
• Email: POCU@screenaustralia.gov.au