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Guidelines
How the Producer Offset works

In order to claim the Producer Offset, you must be issued with a final certificate by us. We will issue a final certificate if the production meets the relevant requirements set out in Division 376 of the Income Tax Assessment Act 1997 (ITAA as amended). See under Eligibility.

When we issue a final certificate, it states our determination of qualifying Australian production expenditure (QAPE). You then claim the Producer Offset in your income tax return for the financial year in which the project is completed. The offset is calculated at either 20 per cent or 40 per cent of the determined QAPE. The Australian Taxation Office (ATO) will credit the Producer Offset against any existing income tax liabilities, and refund the remainder.

You may also apply for a provisional certificate for a project prior to the commencement of production. The provisional certificate provides an indication of whether the project is likely to qualify for the Producer Offset, based on the information provided to Screen Australia at the provisional stage.

Help and advice

Australian Taxation Office

For information about taxation and obligations of companies commencing business in Australia, registering for an Australian Business Number (ABN), filing business activity statements and annual income tax returns, you should visit the ATO website or contact the Australian Taxation Office on:

  • Business Enquiries: 13 28 66
  • Registered Tax Professionals: 13 72 86