The Producer Offset is a refundable tax offset (rebate) for producers of Australian feature films, television and other projects.

The Producer Offset is worth:

• 40 per cent of qualifying Australian production expenditure (QAPE) incurred on a feature film
  
  
• 20 per cent of QAPE incurred on programs other than feature films (TV series, mini-series or telemovies, short-form animations, non-feature documentary, or direct-to-DVD or web-distributed programming).

The Producer Offset is administered by Screen Australia. It was introduced by the Australian Government in 2007 as one of three offsets under the Australian Screen Production Incentive, designed to increase production and help the Australian industry grow by developing sustainable businesses.

The other two offsets under the Australian Screen Production Incentive are administered by the Department of Environment, Water, Heritage and the Arts (DEWHA):

• the Location Offset, a 15 per cent offset on the QAPE of a large-budget non-Australian film,
  
• the PDV Offset, a 15 per cent offset on the QAPE that relates to post, digital and visual effects production.

Information on the Location and PDV Offsets is available at www.arts.gov.au/locationoffset.

How does it work?

The Producer Offset is paid through the Australian company tax system after a project is completed and Screen Australia has issued the production company with a Final Certificate.

Broadly, in order to be certified, a film or program must meet a number of criteria:

• It must be completed.
  
  
• Screen Australia must be satisfied that it has ‘significant Australian content’ or it must be an official co-production.
  
  
• It must be of an eligible format.
  
  
• Its qualifying Australian production expenditure (QAPE) must meet or exceed the relevant threshold.
  
  
• The applicant company must be an Australian company, or a foreign company with an Australian permanent residency and an Australian Business Number (ABN).
  
  
• The applicant company must have either carried out, or made arrangements for carrying out, all the activities necessary for making the film or program.

See Eligibility for more information on these points.

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. An accompanying letter will also provide you with a guide as to what you might expect to receive as a rebate, based on your budget, QAPE spreadsheet and supporting paperwork.

Please note that administration of the Producer Offset by Screen Australia is separate from any consideration of Screen Australia investment or other support. Provisional certification in no way implies that Screen Australia will invest or provide any support to your project. Nor does the Producer Offset and Co-Production Branch endorse projects for investment or other support.