The Australian Screen Production Incentive supports screen production through generous tax incentives.

Office for the Arts manage two tax rebates that support the Australian screen industry, the:

1. Location Offset—a 30 per cent rebate for the production of large-budget film and television projects shot in Australia, starting principal photography on or after 1 July 2023. 
2. Post, Digital and Visual Effects (PDV) Offset—a 30 per cent rebate for work on post, digital and visual effects production in Australia, regardless of where a project is filmed.

The PDV Offset is a 30 per cent rebate that supports work on post-production, digital and visual effects production in Australia, regardless of where a project is shot. It aims to help the Australian visual effects, post-production and animation sector develop its reputation as one of the best in the world.

You can apply for the PDV Offset once you are no longer incurring QAPE related to PDV activities.

Eligibility

To be eligible for the PDV Offset a company must: 

• have an Australian Business Number (ABN), and 
• be an Australian resident company or a foreign resident company that is operating through a permanent establishment in Australia.

This applies when: 

• QAPE is incurred 
• the company lodges its income tax return, and 
• the PDV Offset is due to be credited.

Eligible formats

Eligible formats for the PDV Offset are: 

• feature films or films of a like nature (e.g. telemovies) (unless a documentary) 
• mini-series of television drama 
• television series (including a documentary)—see below. Distribution of eligible formats can include direct-to-video, direct-to-DVD, television broadcast or online distribution.

The following formats are ineligible for the PDV Offset: 

• short films 
• documentary features (documentary television series are eligible, see below) 
• advertising programs or commercials 
• discussion, quiz, game, panel or variety programs, or a program of a like nature 
• a film of a public event 
• training films 
• computer games (defined by the Classification (Publications, Films and Computer Games) Act 1995 (Classification Act)—see below)

Exclusion of access to other incentives

The PDV, Location and Producer Offsets are mutually exclusive. Therefore, a production company is not eligible to claim the PDV Offset if, in respect of the film: 

• it has received a final certificate for the Location Offset 
• it has received a final certificate for the Producer Offset 
• the applicant, or anyone else, has claimed a deduction for the project under Division 10B of the ITAA36 
• it has been granted a final certificate at any time under Division 10BA of the ITAA36.

• Phone: 02 627 11543
• Email: filmenquiries@arts.gov.au