Australia has emerged as a global hub for film production, offering a unique combination of stunning locations, world-class talent, and state-of-the-art facilities. With its talented and hardworking industry professionals, the Australian screen industry is well-equipped to handle everything from blockbuster hits and indie films to sci-fi television series and animated family movies.
Adding to this appeal is the newly legislated 30% Location Offset, introduced in July 2024, which makes Australia an even more attractive destination for international filmmakers.
Australian Film Incentives for International Productions
The Australian Federal Government offers several financial incentives to encourage international filmmakers to bring their productions to Australia. For more information, head to the Australian Taxation Office website.
30% Location Offset
The Location Offset provides a 30% tax rebate for large-budget film and television projects shot in Australia. This incentive is designed to reduce production costs significantly and can be combined with additional state and territory grants for greater savings.
Minimum QAPE^
Feature Films
AU$20 million
TV Productions
AU$20 million, (with an average QAPE per hour of at least AU$1.5 million)
Qualifers
Feature, TV series (incl. documentary, reality, animation), TV mini-series, telemovie.
Cannot be combined with the PDV or Producer Offset.
Benefits
The tax rebate is directly paid to the applicant.
Payments are typically processed within four weeks of lodgement with the Australian Taxation Office (ATO).
Post, Digital, and Visual Effects (PDV) Offset
The Australian Government’s PDV Offset is a 30% tax rebate for productions who undertake post, digital and visual effects in Australia which can be combined with up to 15% from state and territory government incentives.
Minimum QAPE^
AU$500,000
Qualifers
Feature, TV series (incl. documentaries, reality, animation), TV mini-series.
Web series or film may be eligible if the intent is to be distributed through a curated platform e.g YouTube Premium.
A distribution agreement or other documentation will be required.
Benefits
The rebate is paid to the applicant within four weeks of lodgement.
Productions do not need to be filmed in Australia to qualify for the PDV Offset.
What is Qualifying Australian Production Expenditure (QAPE)?
Qualifying Australian Production Expenditure (QAPE) for the Location Offset generally covers production expenditure in relation to:
- Goods and services provided in Australia
- The use of land in Australia
- The use of goods in Australia at the time they are used in the making of the production.
QAPE for the Location Offset includes spend on production and post-production (including animation and digital and visual effects).
Beyond financial incentives, the country offers:
- Diverse and breathtaking filming locations, from pristine beaches to vibrant cityscapes and rugged outback terrains.
- Skilled and experienced industry professionals ready to bring your vision to life.
- A supportive and cooperative network of federal, state, and local government agencies to streamline your production process.
Whether you’re planning a high-budget blockbuster or an intimate indie project, Kieran will help you maximise the incentives on offer to you. Get in touch today.
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