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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)).
  • [See also detailed guidance relating to the eligibility of feature films, documentaries, and series.]
  • The project must be completed in the income year of the applicant’s tax return (section 376-55(1)(a)).
  • The project or any entity in relation to the project must not have accessed other Australian Government incentives or support as specified in section 376-55(4).