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. Your application for a Final Certificate provides the basis for calculating the payment of the Offset by the Australian Taxation Office.
You can only apply for a Final Certificate after the film is completed, all expenditure has ceased and the project has evidence of distribution.
Please allow 10 weeks for a completed final application to be assessed and the final certificate to be issued (this may be longer if Screen Australia receives an incomplete application and need to chase up paperwork).
Supporting material
At a Glance: A Quick Reference Guide to the Producer Offset
Guidance on Significant Australian Content
Legislation
Legislation: Tax Laws Amendment (2007 Measures No.5) Act 2007 No.164, 2007 (pages 120 to 177 are the relevant pages for the Producer Offset)
Explanatory Memorandum: Tax Laws Amendment (2007 Measure No.5) Bill 2007 (pages 183 to 236 are the relevant pages for the Producer Offset)