Location Offset: 30%

The Australian Government's Location Offset is a 30% tax rebate for large-budget film and television projects shot in Australia. It can be combined with state and territory government incentives.

The 30% Location Offset rebate was legislated in July 2024 and is fully operational.

WHAT IS QUALIFYING AUSTRALIAN PRODUCTION EXPENDITURE?

Qualifying Australian Production Expenditure (QAPE) for the Location Offset generally covers production expenditure in relation to:

  • Goods and services provided in Australia
  • The use of land in Australia
  • The use of goods in Australia at the time they are used in the making of the production.

QAPE for the Location Offset includes spend on production and post-production (including animation and digital and visual effects).

The Location Offset is administered by the Australian Government’s Department of Infrastructure, Transport, Regional Development, Communications and the Arts.

The full Location Offset guidelines are available here.

A detailed Glossary, including a general description of what is and is not considered QAPE for the Location Offset, is available here.

DISCLAIMER
We recommend you seek independent, professional legal, financial and accounting advice if you intend to apply for any of the Australian Screen Production Incentives. Contact Ausfilm production & legal services members that provide this service.

CONTACT

Ausfilm USA
Erin Stam
EVP, International Production
+ 310 229 2361
Erin.Stam@ausfilm.com

Ausfilm Sydney
Patrick May
Director of Policy & Research
+ 61 2 9383 4556
Patrick.May@ausfilm.com.au

Or

Australian Government
Office for the Arts
Department of Infrastructure, Transport, Regional Development, Communications and the Arts
+ 61 2 6271 1543
filmenquiries@arts.gov.au
www.arts.gov.au

Eligible formats include feature films, telemovies, miniseries, television series (including documentary, reality, animation, and live action).

Productions must spend at least A$20 million in QAPE. Series must also spend at least average QAPE per hour of A$1.5 million.

Applicants must be an Australian company, or a non-resident company with a permanent establishment in Australia and an Australian Business Number (ABN). The applicant company must have either carried out, or made the arrangements for the carrying out of all the activities necessary for making the production.

One or more Australian providers must deliver post, digital and visual effects for the production.

Productions must contribute to training and capacity building by either:

  1. spending a minimum amount on training activities
  2. or investing in a qualifying training program
  3. or establishing or upgrading film infrastructure in Australia.

Projects must also provide specific data and information as part of the application process.

  • There is no cap or sunset clause on the Location Offset.
  • The Offset can be combined with State and Territory government incentives.
  • The Offset is a cash rebate paid to the applicant, less any tax liabilities as part of the company’s tax lodgement for the relevant income year.
  • The Australian Government’s Film Certification Advisory Board will assess applications, including audited financial statements, and the Minister for the Arts then issues a Final Certificate for the value of the Offset to eligible productions.
  • Payment is usually made in 4 weeks from lodgement with the Australian Taxation Office (ATO).
  • No cultural or content tests are administered.
  • Companies can apply for a provisional certificate to find out if they are likely to qualify for the Offset.

PLEASE NOTE

  • A producer may access only one of the Australian Government incentives for each eligible project (i.e. one of the Location, Producer or PDV Offsets)
  • Immigration regulations apply to importing cast and crew. Download Ausfilm’s Visa Factsheet in the documents tab below.

factsheets

Screen Incentives Factsheet
Post/Sound/Music/VFX Incentives Factsheet
Visas Factsheet
More Factsheets