AUSTRALIA - Location Offset

AUSTRALIA - Federal

AUSTRALIA - PDV Offset

AUSTRALIA - Producer Offset

Location Offset QAPE generally covers the production expenditure for the film or TV program in relation to:

• Goods and services provided in Australia, including cast and crew
• The use of land in Australia
• The use of goods in Australia at the time they are used in making the film or program

Applicants for the Location Offset must be an Australian resident company or a foreign company with an Australian Business Number (ABN) that is operating with a permanent establishment in Australia. The applicant must be the company that is responsible for all the activities involved in making the film in Australia.

• The incentives can be combined with state, territory and local government incentives.
• Payment is usually made in 4 weeks from lodgment of a Final Certificate with the Australian Taxation Office (ATO).