Document library - Producer Offset - Funding and Support

Complete Producer Offset guidelines

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Application for Provisional Producer Offset certification

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You may apply for an optional provisional certificate at any time during development, financing or production.

Application form for final Producer Offset certification

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Provisional QAPE spreadsheet - 20% (non-feature)

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Provisional QAPE spreadsheet - 40% (feature)

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Final QAPE spreadsheet - 40% (feature)

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Final QAPE spreadsheet - 20% (non-feature)

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Finance plan template - feature films

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Finance Template - Documentary

2012
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A template for Documentary budgeting.

Finance Template - Multiplatform Drama

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At a Glance: A Comprehensive A-Z guide to the Producer Offset

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Combines a glossary of terms with clear guidance on what is, and is not, qualifying Australian production expenditure (QAPE).

Fact sheet: Offset from the onset

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Tips to help you get your Offset faster, starting from pre-production

Fact sheet: Offset basics

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This information is designed to assist applicants prior to commencing pre-production on projects that will be applying for the Producer Offset.

Fact sheet: Assets and rentals for non-SPVs

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The treatment of rentals and assets used in a production requires particular attention from applicants who are not producing their project through a special purpose vehicle (SPV) company.

Fact sheet: Interested parties and 'arm's length' transactions

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Expenditure can only be claimed as QAPE if it is incurred on an ‘arm’s length’ basis. What does this mean?

Fact sheet: The Producer Offset and official co-productions

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Guidance on how the Producer Offset works for co-productions; tips, traps, issues

Fact sheet: Timing of the Offset acquittal

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This information is provided to give guidance on timing and delivery of the Producer Offset.

Division 376 of the Income Tax Assessment Act 1997 (as amended)

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This is the Producer Offset legislation. It provides the basis for certifying applicants and calculating QAPE for the Producer Offset, and the sister programs, the Location and PDV Offsets. The document is a compilation of Division 376 taking into account amendments up to June 2014, including those that introduced the ‘new rules’ in 2011, and the definition of 'documentary' in 2013.

Tax Laws Amendment Act (2007 Measures No. 5) Act 2007 – Sch 10

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This is the original legislation which introduced the Producer Offset. See the Explanatory Memorandum which provides additional guidance and to the meaning and operation of the various provisions.

Tax Law Amendment Explanatory Memorandum 2007

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The Explanatory Memorandum provides additional guidance and to the meaning and operation of the various provisions on the original legislation which introduced the Producer Offset.

Tax Laws Amendment Act (2011 Measures No. 7) Act 2011 – Sch 9

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This legislation introduced the ‘new rules’ which amended the calculation of QAPE and the eligibility thresholds. See the Explanatory Memorandum which explains the Amendment Act’s provisions.

Tax Law Amendment Explanatory Memorandum 2011

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The Explanatory Memorandum explains the Amendment Act’s provisions for this legislation introduced the ‘new rules’ which amended the calculation of QAPE and the eligibility thresholds.

Tax and Superannuation Laws Amendment (2013 Measures No. 2) Bill 2013 - Sch 1

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This legislation introduced the definition of 'documentary'. See the Explanatory Memorandum provides background to the legislation.

Tax Law Amendment Explanatory Memorandum 2013

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The Explanatory Memorandum provides background to the legislation. This legislation introduced the definition of 'documentary'.

Producer Offset Rules 2007 (as amended)

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The Producer Offset Rules govern the procedures and application process for Final Certificates and provide for applications for and the issue of Provisional Certificates. The Rules were originally made by the then Film Finance Corporation under section 376-265 (1) and (2) of the ITAA and are now administered by Screen Australia. This compilation takes into account amendments made in 2010 that introduced the fee structure for provisional certificate applications.

Explanatory Statement – Producer Offset Rules 2007

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The Explanatory Statement to the original Rules provides explanation on the Rules’ various clauses.

Explanatory Statement – Producer Offset Amendment Rules 2010

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The Amendment Rules introduced the fee structure for provisional certificate applications, amongst other things. The Explanatory Statement explains how these amendments operate.

A-Z Budget - Drama

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A-Z Budget - Documentary (Non-Feature)

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This budget template is intended for all projects, regardless of whether you are applying for the Producer Offset or not.

A-Z Budget - Feature Films

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This budget is for all feature films (including documentary features). This budget template is intended for all projects, regardless of whether you are applying for the Producer Offset or not.