The Australian Screen Production Incentive provides tax incentives for film, television and other screen production in Australia.

The ASPI comprises three refundable tax offsets, the:

• Producer Offset, a 40 per cent rebate on the qualifying spend of qualifying Australian films and a 30 per cent rebate for other qualifying productions that contain significant Australian content;
• Post, Digital and Visual Effects (PDV) Offset, a 30 per cent rebate on the qualifying Australian spend relating to PDV production (including for productions shot overseas); and
• Location Offset, a 30 per cent rebate on the qualifying Australian spend of large-budget productions.

The three offsets available under the ASPI are mutually exclusive. For example, final certification of a production for the Location Offset will prohibit it from receiving certification for either the PDV or Producer Offsets.

The Location Offset is applied at a fixed rate of 30 per cent of Qualifying Australian Production Expenditure (QAPE) on an eligible film or television production that:

• commences principal photography on or after 1 July 2023, or
• is an animated production that commences production of the animated image on or after 1 July 2023.

For productions commencing on or after 8 May 2007 and before 10 May 2011, the Location Offset is applied at a fixed rate of 15 per cent.

For productions commencing on or after 10 May 2011 and before 1 July 2023, the Location Offset is applied at a fixed rate of 16.5 per cent. Please contact the Screen Incentives Section of the Department if your production falls between these dates to discuss eligibility requirements.

The applicant is an eligible entity if:

• the applicant company must be an Australian resident or, if they are a foreign resident, have a permanent establishment in Australia and an Australian Business Number (ABN). The applicant must be an eligible entity when it incurs QAPE, applies and is being assessed under the Location Offset, when it lodges its income tax return and when the offset is due to be credited to the applicant company (ITAA97 section 376-10)
• the applicant must be the company that carried out, or made the arrangements for the carrying out of, all the activities in Australia that were necessary for the making of the production (ITAA97 section 376-20).

See guidelines for further details.

• Phone: 02 6136 8012
• Email: filmenquiries@arts.gov.au