THE PRODUCER OFFSET

The Producer Offset is a refundable tax offset (rebate) for Australian films. To be regarded as an Australian film, the project must demonstrate that it contains Significant Australian Content (SAC) or be an Official Co-production.

The Producer Offset is paid after a project is completed and Screen Australia has issued the production company with a Final Certificate. Payment is made from the Australian Taxation Office

The amount of the Offset is determined as a percentage of the Qualifying Australian Production Expenditure (QAPE). It is:
– 40 per cent of QAPE incurred on theatrical feature films; and
– 30 per cent of QAPE incurred on other eligible formats (for example, series or single episode programs made for TV, SVOD or online, documentary series and short-form animations).

Broadly speaking, QAPE is expenditure incurred on goods and services provided in Australia for the making of the film.

ELIGIBILITY:

To be eligible for the Producer Offset, a film or program must:
– be completed
– have Significant Australian Content (SAC) or be an Official Co-production
– be an eligible format
– have QAPE that meets or exceeds the relevant threshold
– be made by an applicant company which is an Australian company, or a foreign company with an Australian permanent residency and an Australian Business Number (ABN).

SIGNIFICANT AUSTRALIAN CONTENT (SAC):
Screen Australia determines whether a film has SAC based on published guidelines which have regard to:
– the subject matter of the film
– the place where the film was made
– the nationalities and places of residence of the people who took part in making it
– the details of production expenditure incurred, and
– any other matters that Screen Australia considers to be relevant, including the extent to which Australian producers and key creatives have a share in the copyright, profit and recoupment for the film.

OFFICIAL CO-PRODUCTIONS:
Official Co-productions do not need to meet the SAC test to access the Producer Offset.

Australia currently has treaties in force with Canada, China, Germany, Korea, Ireland, Israel, Italy, Singapore, South Africa, the United Kingdom and Memoranda of Understandings with France and New Zealand.

These agreements set out the parameters for how two or more co-producers can make an eligible co-production, including the minimum financial and creative contributions. These agreements and the Screen Australia co-production guidelines are available on the Screen Australia website.

HOW DO I APPLY

For Producer Offset and Co-production enquiries ONLY:
Email: [email protected]
Phone: +61 2 8113 1042

For all other enquiries, contact:
Email: [email protected]
Phone: +61 2 8113 5800