• Incentive: For Australian films that qualify- visual and location (or PDV) producer offset and offsets.
  • Benefits: QAPE of 15% (qualifying local spend); this will include visual and location offsets, as well as work for VFX/digital and post; for qualifying television documentaries/productions 20% and for feature films that qualify 40%.
  • Annual Comps & Caps: There are none.
  • Criteria for projects:  Must locally spend between $1,000,000 and $50,000,000. With telemovies (animated short films and documentaries with low spending tests) as well as TV series the ‘Australianness test’ for production must be passed, co-productions that are official will qualify automatically.
  • Entities That Are Eligible: A company that is not resident or resident with an ABN (Australian Business Number) and a PE.
  • End Date: no

New South Wales

  • Incentive: Rebates are cash.
  • Benefits: The assistance level is to be determined on a basis which is case-by-case and dependent upon the impact of the local economy.
  • Annual Comps & Caps: None
  • Criteria for project: TV series, mini-series, animation, feature films (footloose) and television are eligible. Projects that are post production and unaccompanied are also, sigh a minimum of $3,000,000 NSW costs for post-production and $5,000,000 NSW cost for production.
  • Entities eligibility: Non-resident and resident Australian companies with business number and PE.
  • End Date: no

Queensland

  • Incentive: Rebates are cash.
  • Benefits: 4.75% tax rebate for state payroll, per head of department $25,000 and local labour that qualifies-12.5%.
  • Annual comps & Caps: For employee per week- $2,500; for drama $200,000-$850,000 dependent on qualified spending; non-dramatic -$100,000-$300,000 and a max of $50,000 with departments of two heads, dependent of available funds.
  • Criteria: local spending minimums. $5,000,000 per credit labor and per head of department $3,500,000 and for two $5,000,000. There must be more than four crew members that are locally hired for more than 10 weeks ,and then a $3,500,000 minim in tax rebate is allowed, with bundling.
  • Entities Eligible: All companies both production and services must have a business number and Goods and Services Tax registration (GST).
  • End Date: no; Office of State Revenue regulates and reviews Tax Rebate and State Payroll.

South Australia

  • Incentive Type: Tax exempt payroll
  • Benefits:  Payroll tax exempt upfront
  • Annual comps & Caps: No
  • Criteria: Production of film in state substantially or entirely, employing residents of South Australia, state economic benefits from film production.
  • Entities Eligible: Companies with ABN and PE
  • End Date: No

Incentives for Victoria

  • Type: Grant
  • Benefits: PIAF- Production Investment Attraction Fund has a committee evaluating grant apps for production increase, infrastructure and employment. Two stage payments from RLAF (Regional Location Assistance Fund) 75% come after principal photography.
  • Annual Comps & Caps: RLAF grants cap $100,000.
  • Criteria: Location alternatives for ‘footloose’ projects more than 70% total budget spent local or more than $3,500,000. Three postproductions services in Victoria must be used. The grant from RLAF requires 5 days in Victoria locations.
  • Entities Eligible: Companies with ABN and PE.
  • End Date: No