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Australia

Location Offset

Eligible Production Types

  • Feature Films
  • Scripted Television
  • Reality Television
  • Documentaries
  • Animation
  • Video Games
  • Webisodes
  • Talk Shows
  • Game Shows
  • Live Events
  • Commercials

Location Production Needs

  • Rural
  • Suburban
  • Snow
  • Tropical
  • Beaches/Ocean
  • Mountains
  • Lakes/Rivers
  • Deserts
  • Forests
  • City

Administrative Guidance

Incentives Factsheet 2018

Ausfilm

Nick Herd, Manager, Policy and Research

38 Driver Ave, Moore Park

Sydney, NSW 2021

+61.2.9383.4556

nick.herd@ausfilm.com.au

www.ausfilm.com.au

Incentive

16.5% Rebate

Project Criteria

A$15M; TV series must also have an average QAPE of A$1M per hour

Qualified Spend

Location Offset QAPE generally covers the production expenditure for the film or TV program in relation to:

  • Goods and services provided in Australia, including cast and crew
  • The use of land in Australia
  • The use of goods in Australia at the time they are used in making the film or program

Productions eligible for the Location Offset may also be eligible for the Location Incentive grant (dependent on funding availability):

  • Up to 13.5% of the production's QAPE
  • A$35M available per year through June 30, 2023
  • Location Incentive has the same criteria as the Location Offset
  • Cannot be claimed along with the PDV Offset or the Producer Offset
Program Guidelines

None

None

No

Production Resources
  • Can be combined with state, territory, and local government incentives.
  • A producer may access only one of the Australian Government offsets for each eligible project.
  • Payment is uaually made in four weeks from lodgement with the Australian Taxation Office (ATO).