• Search Keywords

  • Year

  • Production Status

  • Genre

  • Co-production

  • SA Supported

  • Indigenous creative

  • Length

  • Technique

Guidelines 
Eligibility

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).

In summary:

  • The project must have significant Australian content (SAC) or be an official co-production (section 376-65(2)(a)).
  • The applicant must be an eligible entity (section 376-55(1)(d)) and have been responsible for the making of the project (section 376-65(1)(a)).
  • The project must be of an eligible format (section 376-65(2)(c)-(d)) and duration (section 376-65(3)-(5)), and meet or exceed the relevant QAPE threshold for that format (section 376-65(6)).

 

We're here to help

Even if you don't intend to apply for a Provisional Certificate, we recommend that you contact us early, ideally during pre-production.

This will help clarify any issues, particularly related to tracking expenditure, and make the eventual application process smoother.

See Contact us.