Eligibility: Exclusion of access to other incentives
- The Producer Offset is one of three refundable tax offsets for film production. The others (the Location Offset and the PDV Offset) are administered by the Department of Communication and the Arts. Find out more.
The Producer Offset, the Location Offset and the PDV Offset are mutually exclusive. Therefore, a company is not eligible to claim the Producer Offset for a project if that project has received a final certificate for the Location or PDV Offset.
Further, a project is ineligible if it has benefitted from any former Australian Government film incentives (i.e. which have been discontinued) or received support under Screen Australia’s Producer Equity program.
Applicants are only entitled to one offset in relation to a film. This means that where a substantial part of a film that has already received an offset is used in a new film, that part will not be QAPE and the film as a whole will need to be a new film in order to qualify for the Producer Offset. For the QAPE implications of this, see At a Glance at ‘Prior company expenditure’.
Screen Australia direct funding and state and territory support have no bearing on a project’s eligibility, but may impact on a QAPE claim if it amounts to expenditure not being incurred. See At a Glance at ‘Payroll tax’ for further information.
As it is a principle of the ITAA that each film can only access one offset, the acquisition of footage is non-QAPE where the footage is acquired from a related entity of the applicant (e.g. parent company) and the footage was shot for a project which was certified for the Producer Offset.
See At a Glance at ‘Copyright acquisition & licensing’ for further information.