Eligibility
minimum expenditure

A minimum level of qualifying Australian production expenditure (QAPE) applies for each format:

  • For feature films (including documentary features), the QAPE threshold is A$1,000,000.

  • Single-episode program other than a documentary (ie telemovie, direct-to-DVD): the QAPE threshold is A$1,000,000 and the QAPE per hour must be at least A$800,000.

  • Series (or season), other than documentary: the QAPE threshold is A$1,000,000, and the QAPE per hour must be at least A$500,000.

  • All non-feature documentary (single or multi-episode): the QAPE per hour must be at least A$250,000.

  • Short-form animation: the QAPE threshold is A$250,000 and the QAPE per hour must be at least A$1,000,000.

For an official co-production, expenditure in the co-producing country that would be QAPE if it was incurred in Australia is QAPE for the purposes of meeting the expenditure thresholds, but not for the purposes of calculating the offset (rebate) amount received.

The QAPE per hour is calculated by dividing the total QAPE by the duration of the series measured in hours. You must provide the calculation in your application.

What is counted as qualifying Australian production expenditure (QAPE)?

QAPE is the applicant company's expenditure on the project that is incurred for, or is reasonably attributable to:

  • goods and services provided in Australia, for the making of the film;
  • the use of land located in Australia, for the making of the film; or
  • the use of goods that are located in Australia at the time they are used in the making of the film.

In addition, expenditure incurred outside Australia may be counted as QAPE when it is expenditure on Australian residents during principal photography, but only where the subject matter reasonably requires the use of the location.

Specific inclusions and exclusions apply. For more information, see Qualifying Expenditure, read the Producer Offset Guidelines and the At a Glance document.

The Producer Offset is GST inclusive. This means that GST paid on QAPE items is itself, QAPE. However, Screen Australia strongly recommends that you not take GST into account at provisional stage, because of the likelihood of error. See Final Certification for further information.