Eligibility

In order to be certified by Screen Australia as eligible for the Producer Offset, a film or program must meet the following criteria:

  • The applicant company must have either carried out, or made arrangements for carrying out, all the activities necessary for making the film or program.

You can apply at any time for a (non-binding) Provisional Certificate, which will provide guidance, based on the information you submitted, on whether your production is likely to qualify for the Producer Offset.

What makes you ineligible?

An applicant is not entitled to the Offset if it or any other person in relation to the underlying copyright to the film has:

  • claimed a tax deduction under Division 10B; or

  • been issued with a Final Certificate under Division 10BA; or

  • been issued with a Location Offset or PDV Offset certificate; or

  • been issued with a Refundable Film Tax Offset certificate; or

  • received Investment from a FLIC; or

  • received a production drawdown prior to 1 July 2007 from the Screen Australia predecessor agencies FFC, AFC, Film Australia, or from AFTRS.

OFFSET REFORMS 2011

The 2011/12 Federal Budget included a number of proposed reforms affecting eligibility for the Producer Offset.

Read a summary of changes.

Downloads

see also

Read the latest Producer Offset & Co-production newsletter

Australian Taxation Office