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Statement on Producer Offset ‘Gallipoli clause’

The Federal Government’s proposed changes do not change how Screen Australia administers the Gallipoli clause.

Item 4, section 376-170 (2) of the Income Tax Assessment Act 1997 is colloquially known in the screen industry as the ‘Gallipoli clause’ providing artistic licence to screen practitioners to shoot parts of their Australian project overseas where the subject matter reasonably requires it – a practice which is generally seen as acceptable and appropriate. For example, a project on Gallipoli may want to film on location in Turkey.

The purpose of the proposed amendment to the ‘Gallipoli clause’ is to confirm the function of the Producer Offset in relation to overseas expenditure. Spend on foreign resident cast and crew, incurred during an overseas shoot, is not eligible to be claimed against the Producer Offset. There is no change as to how Screen Australia administers this clause, including for Official Co-productions.

Incentives offered by other territories rarely, if ever, allow overseas spend to be claimed. As such the Producer Offset remains highly competitive on a global scale.

For more information, refer to page 28 of the At A Glance document under G for Gallipoli.

Please note the Producer Offset is completely unrelated to Location Offset available for eligible foreign projects. Click here to read more about Australian screen incentives