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Significant australian content

Screen Australia must be satisfied that the project has a significant level of Australian content, referred to as ‘meeting the SAC test’.

Section 376-70(1) of the Income Tax Assessment Act 1997 (ITAA) specifies that, in determining whether a project has significant Australian content, we must have regard to the following:

  • the subject matter of the film
  • the place where the film was made
  • the nationalities and places of residence of the persons who took part in the making of the film
  • the details of the production expenditure incurred in respect of the film, and
  • any other matters that we consider to be relevant.

‘Australia’ in this context does not include New Zealand (Acts Interpretation Act 1901).

Please see section 2.2 of the Producer Offset guidelines, dated March 2022.

Official co-productions

Official co-productions are eligible for the Producer Offset and bypass the SAC test because they are considered to be an 'Australian film'. All other eligibility criteria for the Producer Offset must be met.

For further information please refer to the Co-production program section of the website.