The Payroll Tax Rebate is a rebate open to eligible businesses on Payroll Tax paid in Queensland, administered by Screen Queensland on behalf of the State Government’s Office of State Revenue (OSR).

This is an uncapped rebate, which enables eligible projects to receive a rebate from the QRO on the payroll tax paid in Queensland. Applications for the State Payroll Tax Rebate are accepted year-round.

Prior to submitting any application, applicants should ensure they have discussed their application with a Screen Queensland team member, are eligible applicants with a project that is an eligible format, have all required documents and address all criteria in the application form.

To be eligible for the state payroll tax rebate, the following criteria must be met:

• The project must have spent a minimum of AU$3.5 million on qualifying Queensland Production Expenditure (QPE) (unless Bundling Projects) in Queensland with all resulting QPE incurred and retained in Queensland.
• The applicant must submit the application to Screen Queensland within 12 months of completion of production in Queensland.
• The applicant company must be the entity responsible for the project and the business that registered for and paid the payroll tax on the project (with the exception of a production services representative applying on behalf of the responsible entity).
• The project must be in an eligible format.

Where an eligible applicant may not have a single project that meets the minimum QPE requirement of AU$3.5 million, the option to bundle projects is available. Where projects are bundled the following conditions apply:

• A claim application must include all projects intending to be bundled.
• The minimum QPE threshold for the bundle is AU$5 million within a 4-year period.
• Once a project has been bundled, it may not be bundled with any other project(s) for the purposes of the State Payroll Tax Rebate.

The following formats are eligible to receive a State Payroll Tax Rebate:

• fiction feature film or series (including mini-series)
• factual entertainment series (including reality)
• documentary feature film or series.

• Email: incentives@screenqld.com.au