The Producer Offset is a refundable tax offset (rebate) for producers of Australian screen content.

The Producer Offset is a refundable tax offset (rebate) for producers of Australian screen content. It is calculated on a completed project's qualifying Australian production expenditure (QAPE). Screen Australia administers the Producer Offset on behalf of the Federal Government in accordance with the Income Tax Assessment Act 1997 (ITAA).

The rebate is:

• 40% of an applicant's QAPE for a feature film that was produced for commercial exhibition to the public in cinemas;
• 30% of an applicant's QAPE for an eligible project produced for television or a subscription service, where the project commenced principal photography on or after 1 July 2021.
• 20% of an applicant's QAPE for an eligible project produced for television or a subscription service, where the project commenced principal photography prior to 1 July 2021.

This is general information only. We recommend seeking independent legal and accounting advice for your specific project.

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