These guidelines have been prepared to assist applicants for provisional certificates and final certificates for the Producer Offset. The guidelines should be read in conjunction with the ‘QAPE Spreadsheet’ that should be used to calculate qualifying Australian production expenditure (QAPE), and the A-Z guide At a Glance.
Throughout these guidelines, ‘we’ refers to Screen Australia, and ‘you’ to a company applying for a provisional or final certificate.
The Producer Offset is administered by Screen Australia under Division 376 of the Income Tax Assessment Act 1997 (ITAA, as amended) and the Producer Offset Rules 2007 (Rules).
Please note that the ITAA uses the term ‘film’ to refer to all eligible formats. These guidelines use the term ‘project’, unless quoting the ITAA.
Screen Australia reserves the right to change these guidelines from time to time.
These guidelines are not a legal document. This means that:
- you are encouraged to seek professional advice when preparing an application, and
- you should consult Division 376 of the Income Tax Assessment Act 1997 (ITAA, as amended) and the Producer Offset Rules 2007 (the Rules). If there is an inconsistency between the guidelines and the ITAA or the Rules, the provisions in the ITAA and the Rules prevail.
Do these guidelines apply to you?
These guidelines reflect amendments to the Producer Offset that were made by Schedule 9 to the Tax Laws Amendment (2011 Measures No. 7) Act 2011 and Schedule 1 to the Tax and Superannuation Amendment (2013 Measures No. 2) Act 2013.
These guidelines are written for:
- projects without Screen Australia production funding that started pre-production on or after 1 July 2011, and
- projects with Screen Australia production funding that were approved (i.e. a Letter of Approval issued) before 1 July 2011 (even if they started pre-production after that date).
For other projects, you will need to refer to the Pre-2011 guidelines.