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The Producer Offset is a refundable tax offset (rebate) for producers of Australian feature films, television and other projects. Because it's underpinned by income tax legislation, it represents a source of funds for producers of eligible Australian projects.

Proposed changes to the Producer Offset

On 30 September 2020 the Australian Government announced proposed changes to the Producer Offset, which will come into effect for productions commencing principal photography on or after 1 July 2021.

The amendments announced are: 

  • the Producer Offset will be a 30 per cent rebate for all eligible formats;
  • the minimum qualifying Australian production expenditure (QAPE) threshold will be increased to $1 million for feature length content;
  • the ‘Gallipoli clause’, which allows some costs incurred outside of Australia to be claimed as QAPE, will be removed;
  • the 65 commercial hour cap will be removed for drama productions;
  • the above-the-line (ATL) QAPE cap will be extended to non-feature documentaries;
  • the level of Australian held copyright that can be claimed will be capped at 30 per cent of total production expenditure; and 
  • overheads will no longer be eligible to be claimed as QAPE.   

More information can be found on the website of the Department of Infrastructure, Transport, Regional Development and Communications

On 11 April 2021 the Government made a further announcement that feature films will retain the 40 per cent rebate. 

Screen Australia will administer the changes in accordance with the wording of the amending legislation when passed. In these circumstances, Screen Australia cannot provide specific advice to potential applicants on the impact of these changes on a production. Applicants should rely on their usual legal and other expert advice.