Minimum qualifying Australian production expenditure thresholds have been increased from A$15 million, and A$1 million per hour for television series, to A$20 million, and A$1.5 million per hour for television series.

New eligibility requirements will be introduced. A production must:
• satisfy a minimum training expenditure test^ or establish or upgrade permanent Australian film infrastructure or invest in a qualifying training program
• use one or more Australian providers to deliver post, digital and visual effects for the production.
• provide specific data including employment of Australian crew and use of Australian businesses as part of the application process.

^Minimum training expenditure amount:
• productions commencing between 1 July 2024 but before 1 July 2025 – the lesser of $250,000 and 0.5% of the film production company’s total qualifying Australian production expenditure;
• productions commencing on or after 1 July 2025 – the lesser of $500,000 and 1% of the film production company’s total qualifying Australian production expenditure.