Location Offset – 30% From July 1, 2023*

The Australian Government announced as part of the 2023/24 Budget that the Location Offset will increase from 16.5% to 30% from July 1, 2023 (*subject to legislation). The 13.5% Location Incentive will cease accepting applications from June 30, 2023, and projects commencing principal photography on or after July 1, 2023 will be eligible for the Location Offset at 30%.

New eligibility requirements will also be introduced for the 30% Location Offset.

Subject to the passage of legislation, the Location Offset rebate rate will be increased for eligible productions from 16.5 per cent to 30 per cent from July 1, 2023.

For further information on the changes, please refer to our recent webinar featuring representatives from the Department of Infrastructure, Transport, Regional Development, Communications and the Arts: Bec Rush, Assistant Secretary, Australian Screen Industries, Jason Potkins, Director, Australian Screen Industries, and Kendall Clayton, Assistant Director, Australian Screen Industries, who administer the Location Offset program. They discussed what’s changing, the legislative timeframe, eligibility requirements, application process, and answer questions from attendees.

View the webinar.

For further information on the changes, refer to these Frequently Asked Questions.

Please contact us for more information until the new guidelines are available.

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

What's Eligible

The minimum qualifying Australian production thresholds will increase from July 1, 2023. Currently the minimum qualifying Australian production expenditure thresholds are $15 million and $1 million per hour for television series. These will increase to $20 million and $1.5 million per hour for television series. 

New eligibility requirements will be introduced: 

– A requirement that a production must meet minimum training obligations or contribute to the broader workforce and infrastructure capacity of the sector. 

– A requirement that a production must use one or more Australian providers to deliver post, digital and visual effects for the production. 

– New reporting requirements are proposed as part of the Location Offset application process to capture data including employment of Australian crew and use of Australian businesses. 

PLEASE NOTE
We will include updated information and guidelines as soon as they become available.

Facts

PLEASE NOTE
We will include updated information and guidelines as soon as they become available.

Factsheets