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Do the 'old rules' apply to you?

The Australian Government’s 2011/12 Budget included a number of proposed reforms to the Producer Offset. Legislation to enact the proposed reforms was introduced into Parliament on 22 September 2011 and came into effect following the Royal Assent of the Tax Laws Amendment (2011 Measures No. 7) Act 2011.

However, the 'old rules' still apply if your project:

  • started pre-production before 1 July 2011, or
  • has Screen Australia funding which was approved (ie a letter of approval was issued) before 1 July 2011.

If your project meets one of the criteria above, you can download pre-2011 guidelines, supporting documents and final certificate application form from this page.

Final certification under the 'old rules'

The Producer Offset is paid through the Australian company tax system after a project is completed and Screen Australia has issued the production company with a Final Certificate. Your application for a Final Certificate provides the basis for calculating the payment of the offset by the Australian Taxation Office.

You can only apply for a Final Certificate after the film is completed, all expenditure has ceased and the project has evidence of distribution.

Please allow 12 weeks for a completed final application to be assessed and the final certificate to be issued (this may be longer if Screen Australia receives an incomplete application and needs to chase up paperwork). 

  1. Read the guidelines and supporting material available at right
  2. Download both the Application for Final Certificate (writeable Word document) and the Auditor's Statement Proforma – Attachment A (Word document)
  3. Submit the relevant Excel spreadsheet with your application. Please download a new spreadsheet from the website with each project to ensure you have the latest version. The below versions were uploaded on 22 June 2011.
  4. Under the 'old rules', the Producer Offset is GST-inclusive. When applying for a final certificate in this case, we would expect to see a breakdown of all QAPE/NON-QAPE expenses – plus GST on each item. Ideally, your general ledger will track QAPE items and the GST paid on them. Please see the relevant spreadsheets available on our website that are required to be completed when applying for a Final Certificate.