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Australian Screen Production Incentive: Location Offset rebate

Funding Providers

Office for the Arts
Department of Infrastructure, Transport, Regional Development, Communications and the Arts

Location

Australia Wide

Funding Type

Rebate U00203

Primary Category

Arts and culture

Eligible to

  • Not-for-Profits
  • Businesses

Funding

Total pool: Undisclosed

Round(s)

Ongoing

Purpose

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

Overview

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.

In order to access the Location Offset, an applicant must obtain a certificate from the Minister for the Arts (the Minister).

Provisional certificate

You may apply for a provisional certificate for a production before it commences or during production. A provisional certificate provides an indication of whether the production is likely to be eligible for the Location Offset, based on the information provided at that stage.

Final certificate

In order to claim the Location Offset as a tax rebate, you must be issued with a certificate by the Minister. A certificate will be issued if the production meets the requirements set out in Division 376 of the ITAA97.

Limitations

To be eligible for the Location 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 Location Offset is due to be credited.

Eligible formats

Formats for the Location 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 Location 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).Section 5A of the Classification Act defines a computer game as a:
  • computer program and any associated data capable of generating a display on a computer monitor, television screen, liquid crystal display or similar medium that allows the playing of an interactive game, or 
  • computer program, data associated with a computer program or a computer program and any associated data that is: 
    • capable of generating new elements or additional levels into a game (the original game) that is a computer game under subsection 5A(1) of the Classification Act and 
    • contained in a device separate from that containing the original game.

Note regarding PDV offsets

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

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

Contact Details

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We take pride in ensuring our data is up to date and accurate, but you should not rely on our data alone. Please double-check important information on the funder's website before applying.