THE LOCATION OFFSET & THE LOCATION INCENTIVE
The Location Offset is a 16.5% refundable tax offset (rebate) calculated on Qualifying Australian Production Expenditure (QAPE). Additionally you can apply for the Location Incentive, a separate program offering funding of $140 million over 4 years. Funding of $35 million per annum for eligible projects will be provided each year commending from 1 July 2019 to 30 June 2023.
POST, DIGITAL AND VISUAL EFFECTS (PDV) OFFSET
The 30% PDV Offset (Post, Digital and Visual Effects) is a refundable tax offset (rebate) for Qualifying PDV Expenditure (QAPE) incurred in relation to post, digital and visual effects work.
THE PRODUCER OFFSET
The Producer Offset provides a refundable tax offset (rebate) for producers of Australian feature films, television and other projects on Qualifying Australian Production Expenditure (QAPE). The Producer Offset provides a rebate on QAPE as follows:
- up to 40% for theatrically released feature films, documentary, animation and IMAX
- up to 20% for single episode dramas and documentary (including features released only on DVD or on-line), television drama or documentary series/seasons and short form animation.
OFFICIAL TREATY CO-PRODUCTION
Official Treaty Co-productions are established under formal arrangements between Australia and governments of other countries, providing creative and economic benefits for both producers. Australia has official co-production treaties with Canada, China, the United Kingdom, Germany, Ireland, Italy, Israel, Singapore, South Africa, Republic of Korea and is a signatory to MOUs with France and New Zealand. Australia is currently negotiating co-production treaties with India, Denmark and Malaysia.
STATE INCENTIVES & FUNDING
Additional screen incentives and grants may be available to filmmakers through Australian state, territory and local government screen agencies.
The Australian States and Territory Governments each have a screen production agency that provides incentives in addition to the Australian government incentives.
They also provide practical day-to-day assistance to filmmakers, including location surveys and can put you in touch with experienced local location managers and production service companies.
This wealth of local knowledge and cooperation ensures you have access to all the advice and assistance on every aspect of managing your shoot at every level of government, no matter how big or small your production.
Ausfilm can introduce you to an agency or you can contact them directly to discuss your project.