Australian Screen Incentives February 2021
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AUSFILM A U S T R A L I A N S C R E E N I N C E N T I V E S F A C T S H E E T F E B R U A R Y 2 0 2 I #MAKEITINAUSTRALIA AUSTRALIAN SCREEN PRODUCTION INCENTIVES OVERVIEW SHOW MAKE IT IN AUSTRALIA ME THE MONEY! Ausfilm markets Australia’s Screen Production Incentive Scheme. - Post, Digital & VFX (PDV) Offset (Federal Government) The friendly Ausfilm team can help you navigate federal, state - State government Post, Digital & VFX Incentives that can be and territory government incentives and grants. The tables combined with the federal PDV Offset (specific to each state or below and overleaf provide a snapshot of the following territory) incentives and grants: - Producer Offset (Federal Government) - Location Offset (Federal Government) - Location Incentive grant (Federal Government) For detailed physical production incentives for states and territories in Australia go to pages 4 - 7. AUSTRALIAN FEDERAL GOVERNMENT SCREEN PRODUCTION INCENTIVES FOR INTERNATIONAL PRODUCTIONS *Qualifying Australian Production Expenditure AUSTRALIAN FEDERAL GOVERNMENT 30% POST, DIGITAL & VFX INCENTIVE CULTURAL CULTURAL INCENTIVE FEDERAL STATE MINIMUM INCENTIVE FEDERAL STATE MINIMUM TEST, TEST, QUALIFIERS BENEFITS OR GRANT REBATE REBATE QAPE SPEND QUALIFIERS BENEFITS OR GRANT REBATE REBATE QAPE SPEND SUNSET OR SUNSET OR CAP NAME % NAME % CAP FEATURES Feature, TV series (incl. No You can combine Location Offset Feature, TV series (incl. No expenditure Tax Rebate is paid to the AU$15million documentary, reality, expenditure & Location Incentive grant and documentary, reality, cap or sunset Applicant. animation), TV mini-series, cap or sunset potentially receive up to a 30% rebate animation), TV mini-series. TV telemovie. on your QAPE*. No cultural test Payment is usually LOCATION 16.5% minimum No cultural Web series or film may made in four weeks from OFFSET QAPE* of AU$1 Cannot be combined test Tax Rebate is paid to the Applicant. be eligible if the intent is lodgement with the million per with PDV or Producer to be distributed through Australian Taxation Office. hour totalling Offset. Payment is usually made in four weeks Can be a curated platform e.g Can be AU$15 million from lodgement with the Australian combined YouTube Premium. A combined QAPE* spend Taxation Office. POST, with state distribution agreement or with state DIGITAL & 30% and territory AU$500,000^ other documentation will and territory VFX tax be required. As per 1. Must be eligible and No cultural You can combine Location Offset tax incentives OFFSET incentives Location apply for the Location test & Location Incentive grant and and grants. and grants. Productions do not have to Offset Offset first (above). potentially receive up to a 30% rebate See pages See pages be filmed in Australia. A merit on your QAPE*. 4 - 7. 4 - 7. 2. To be eligible for assessed Cannot be combined with the Location Incentive grant The Grant is paid to the Applicant. Location or Producer projects must genuinely Offset. be ‘footloose’, that is Fund 100% of the grant is paid on completion not already locked in to available of the project. In some circumstances an Can be combined with undertaking production in until 30 June initial partial payment may be made on state government Australia. 2027 or until execution of the grant agreement. Incentives. See page 4 - 7. LOCATION Up to grant funds INCENTIVE 13.5% 3. Must have support from are allocated GRANT one or more State or 30% Territory Governments. ADMINISTERED BY OFFICE FOR THE ARTS Dept of Infrastructure, Transport, Regional Development & Communications POST, 4. Must utilise one or more For the PDV Offset application email the team at: [email protected]. DIGITAL Australian based providers of picture or sound/music & post-production or VFX. 16.5% ^AT 1 JULY 2021, CHANGES TO PDV OFFSET VFX OFFSET LOCATION The PDV Offset minimum qualifying Australian production expenditure spend will be 5. To be eligible increased from AU$500,000 to AU$1 million QAPE. projects must commit OFFSET These amendments will come into effect for productions that commence post, digital and to undertaking training + and skills development VFX activity on, or after 1 July 2021. activities. 13.5% LOCATION ADMINISTERED BY OFFICE FOR THE ARTS INCENTIVE Dept of Infrastructure, Transport, Regional Development & Communications: [email protected] GRANT The application can be found at www.grants.gov.au. AUSFILM 1 AUSTRALIAN SCREEN PRODUCTION INCENTIVES OVERVIEW AUSTRALIAN STATE GOVERNMENT POST, DIGITAL & VFX INCENTIVES AUSTRALIAN FEDERAL GOVERNMENT INCENTIVES FOR AUSTRALIAN PRODUCERS THE FEDERAL 30% PDV OFFSET CAN BE COMBINED WITH STATE GOVERNMENT PDV INCENTIVES INCENTIVE FEDERAL MINIMUM CULTURAL CULTURAL NAME REBATE % QAPE SPEND QUALIFIERS TEST, SUNSET REBATE PROCESS ADMINISTERED BY INCENTIVE FEDERAL MINIMUM TEST, SUNSET QUALIFIERS BENEFITS ADMINISTERED BY OR CAP OR GRANT REBATE % QAPE SPEND OR CAP NAME Minimum 60 mins for A Significant After Screen Screen Australia Spend on qualifying No cultural test 40% REBATE Screen NSW PRODUCER a theatrically released Australian Australia issues a Producer Offset & post/VFX in New South When you combine sue.mccreadie.@ OFFSET 40% AU$500,000 feature film, 45 mins for Content Test Final Certificate, Co-production Unit Wales. the NSW 10% PDV create.nsw.gov.au FEATURES IMAX. required. Review the Tax Rebate [email protected] Rebate with Guidelines is paid to the Features: (drama/ Federal 30% PDV Applicant via the documentary) Offset TV drama, telemovies, OR Australian Taxation NSW 10% AU$500,000 TV: drama/comedy/ mini-series, documentary, Office. PDV documentary (telemovie, TV - short form animation be an Official REBATE miniseries, series). AU$500,000 and non-feature single Treaty Payment is usually PRODUCER for a single episode programs. Co-production made in four weeks Applicants must register OFFSET 20% episode or a from lodgement project prior to PDV NON- minimum of At least 2 episodes for a No expenditure with the Australian commencement. FEATURES AU$1 million TV season, minimum cap or sunset Taxation Office. QAPE for duration half hour for clause drama series, hour for Spend on qualifying VFX Capped Between 36-40% Film Victoria series/season animation, 1 hr for in Victoria. Case by case REBATE joe.brinkmann@film. single episode. VICTORIAN Historically No cultural test on your VFX VIC vic.gov.au SCREEN grants range AU$1 million QAPE spend when INCENTIVE from between you combine with (VSI) – VFX 6-10% Federal 30% PDV ONLY Offset AT 1 JULY 2021, CHANGES TO PRODUCER OFFSET Spend on qualifying Capped Up to 40% REBATE INCENTIVE FEDERAL MINIMUM CULTURAL PROPOSED CHANGES AS VICTORIAN post-production in Case by case on your post- NAME REBATE % QAPE SPEND QUALIFIERS TEST, SUNSET REBATE PROCESS AT 1 JULY 2021 SCREEN Victoria. No cultural test production VIC OR CAP INCENTIVE Up to 10% AU$500,000 QAPE when you (VSI) combine with FEATURES - Minimum 60 mins for a A Significant After Screen The 20% TV/other eligible POST- Federal 30% PDV AU$1 million feature film, 45 mins for Australian Australia issues a content will be increased to PRODUCTION Offset IMAX, at least 2 episodes Content Test Final Certificate, 30%. The 40% Producer Offset for a TV season, hour for required. Review the Tax Rebate for features with a theatrical Spend on Queensland No cap 40% REBATE Screen Queensland animation, 1 hour for Guidelines is paid to the release remain. Production Expenditure No cultural test combine with gblack@screenqld. single episode. Applicant via the (QPE).Note QAPE and Federal 30% PDV gov.au OR Australian Taxation The minimum QAPE QPE may differ. Check Offset on your Office. threshold will increased to QLD SQ guidelines. Post, VFX QAPE & be an Official $1M for feature length PDV QLD Qualifying Treaty Payment is usually content. ATTRACTION 10% AU$500,000 Features, TV series, Production Co-production made in four weeks GRANT telemovies, mini-series, Expenditure from lodgement The 65 commercial hour pilots or series, No expenditure with the Australian episode cap for drama documentary feature, cap or sunset Taxation Office. series will be removed. TV one off or seasons. clause 30% The clause that allows TV/Non- production costs incurred Features in other countries to be Spend on qualifying No cap 40% REBATE South Australian PRODUCER claimed (commonly known as post/VFX in South No cultural test on your Post/ Film Corporation OFFSET TV - TV drama, telemovies, the ‘Gallipoli Clause’) will be SA Australia. VFX QAPE when programs@safilm. 40% AU$500,000 mini-series, documentary, removed. The Producer PDV 10% AU$250,000 you combine with com.au Features for a single short form animation Offset ‘above the line’ REBATE Federal 30% PDV (theatrical episode or a and non-feature single expenses cap of 20 per cent Offset release) minimum of episode programs. will be extended to include AU$1 million non-feature documentary QAPE for productions. The level of drama Australian held copyright that Spend on Qualifying Discretionary 50% REBATE Screenwest series/season post/VFX on your post/ gabrielle.cole@ can be claimed will be capped Western Australia VFX Qualifying screenwest.com.au at 30 per cent of total 20% on Expenditure (QWAE). WA Expenditure production expenditure. the first (QWAE) for the WA AU$500,000 first AU$500K Overheads will no longer PDV of WA spend AU$100,000 when you combine be eligible to be claimed as REBATE with the Federal QAPE. 10% on 30% PDV Offset spend over These proposed changes AU$500,000 then will come into effect for of WA spend productions that commence COMBINE 40% REBATE principal photography on, or When you combine after 1 July 2021. 30% PDV your post/VFX OFFSET QWAE for spend ADMINISTERED BY SCREEN AUSTRALIA WITH STATE over AU$500K Producer Offset & Co-production Unit and the Federal [email protected] GOVERNMENT 30% PDV Offset PDV REBATES AUSFILM 2 FEDERAL GOVERNMENT AGENCY SCREEN AUSTRALIA CONTACT MICHELE MCDONALD SENIOR MANAGER OF Screen Australia administers the Producer Offset and Australia’s PRODUCER OFFSET AND Official Co-production program.