The Australian Government's PDV Offset is a 30% tax rebate for productions who undertake post, digital and visual effects in Australia which can be combined with up to 15% from state and territory government incentives.

WHAT IS QUALIFYING AUSTRALIAN PRODUCTION EXPENDITURE FOR PDV?

PDV QAPE relates to expenditure on goods and services provided in Australia and the use of goods in Australia in making the production, to the extent that this expenditure relates to:

• creation of audio or VFX;
• editing and mixing of audio and VFX;
• activities that are reasonably related to these activities; and
• includes salaries, per diems and travel for PDV related staff and crew, as well as rental of relevant facilities and equipment, to the extent they relate to PDV activities. (If non-cast personnel enter Australia to work on the film they need to be employed for at least two consecutive calendar weeks to be included as QAPE.)
• To find out more about PDV QAPE Guidelines click here.

For a full glossary outlining what PDV QAPE is, click here. This Glossary is a combination of terminology and a general description of what is, and is not, considered qualifying Australian production expenditure (QAPE) for the PDV Offset.

AUSTRALIAN POST & VFX COMPANIES CAN COLLABORATE

The PDV work may be divided into packages of work for different PDV facilities or may all be performed at one facility provided the minimum value of QAPE is A$500,000 and the QAPE is claimed by one company responsible for all the activities.

The PDV Offset is administered by the Department of Infrastructure, Transport, Regional Development, Communications and the Arts.

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