AUSTRALIA - Producer Offset

AUSTRALIA - Federal

AUSTRALIA - Location Offset

AUSTRALIA - PDV Offset

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

• Goods and services provided in Australia
• The use of land located in Australia
• The use of goods that are located in Australia at the time they are used in
  the making of the project

Applicants for an offset must be an Australian company, or a non-resident company with a permanent establishment in Australia and an Australian Business Number (ABN). The applicant company must have either carried out, or made the arrangements for the carrying out of all the activities necessary for making the production.

• 40% for Feature Films and 30% for other content
• If non-cast personnel enter Australia to work on the film, they need to be employed for at least two consecutive calendar weeks to be included as QAPE.
• The incentives can be combined with State and Territory government incentives.