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