Rates & additional benefits
30% refundable tax offset for qualifying productions with principal photography/animated production starting on or after 1 July 2023; historical 16.5% rate applies to earlier starts.
Production type & commercial eligibility
Commercials not confirmed. Additional commercial conditions are not stated in the source-cited record.
Qualifying expenditure
Total QAPE for eligible large-budget film/television production shot in Australia.
Labor & residency
QAPE excludes costs incurred overseas and expenditure while a foreign resident lacks an Australian permanent establishment and ABN; Australian provider and training/infrastructure requirements apply.
Application timing
Provisional certificate may be sought before or during production; final certificate from the Minister for the Arts is required and the offset is claimed in the relevant company tax return.
Caps & funding conditions
Minimum QAPE threshold AUD 20,000,000; TV series also have a current AUD 1,500,000 per-hour threshold.
Audit requirements
Final certificate and statutory eligibility criteria are required; training expenditure of 0.5% of QAPE, capped at AUD 250,000, was stated for the specified 1 July 2024–30 June 2025 commencement period.
Receiving the incentive
Refundable tax offset claimed through the company tax return.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.