Australian screen offsets: an overview

Producer Offset

• For Australian projects that pass the significant Australian content test
• 40% of qualifying Australian production expenditure (QAPE) for feature films made for cinema release; 30% for other formats such as series, documentaries and online
• Certified by Screen Australia, with minimum QAPE thresholds

Location Offset

• For large-budget productions, including foreign productions, shooting in Australia
• 30% of QAPE, with a $20 million minimum total spend for productions starting on or after 1 July 2023
• Certified through the Office for the Arts

PDV Offset

• For post, digital and visual effects work carried out in Australia
• 30% of QAPE on the PDV work, subject to a minimum spend
• Certified through the Office for the Arts

Planning a claim

• Generally only one federal offset can be claimed for a project, so choose early
• Structure the production company, budget and contracts around the claim from the start
• Keep records of Australian expenditure and engage an auditor familiar with offset claims
• Check the current guidelines: rates, thresholds and conditions change

This guide is general information only and is not legal advice. Speak to us about your project.