This summary was prepared from cited sources. Check the official pages before using the information for a production decision. It is not an eligibility confirmation.
Stated headline rate40%
Refundable credit
Minimum spendNot stated
See qualifying expenditure
Per-project capNot stated
See cap conditions
Annual program capNot stated
Not remaining available funding
Rates & additional benefits
40% for theatrical features, documentaries, animation and IMAX; 30% for non-theatrical features, TV drama/documentary, single-episode drama/documentary and short animation.
Production type & commercial eligibility
Commercials not confirmed. "Commercial broadcast" in offset rules is not the same as an advertising commercial — eligibility for advertising not established.
Qualifying expenditure
Spend floors range from A$250K to A$1M depending on format.
Labor & residency
Not stated in the cited sources. Confirm this requirement with the administering agency.
Application timing
No cap or sunset; final certificate payment usually within four weeks of lodgement.
Caps & funding conditions
Not stated in the cited sources. Confirm this requirement with the administering agency.
Audit requirements
Not stated in the cited sources. Confirm this requirement with the administering agency.
Receiving the incentive
Not stated in the cited sources. Confirm this requirement with the administering agency.
Program dates
Effective date
Not stated
Program end date
Not stated
A program end date is not necessarily an application deadline.
Reference information for planning, not a qualification decision or a savings estimate. Missing figures mean “not stated,” not zero or unlimited. Confirm current terms with the administering agency and your tax adviser. Read our methodology.