Tax breaks / incentives
Federally, Australia has three incentives schemes available for large budget film and television productions. The Producer Offset gives a rebate of 40% for Australian expenditure on a feature film and 20% for Television and other projects.
The main incentive strand for international producers is a Location Offset, a rebate that will effectively stand at 30% from the 2019-20 financial year with the government having announced a new AU$140m fund in mid-2018. For many years the Offset was set at 16.5%.
The Post/Digital/VFX (PDV) Offset offers a 30% rebate to projects that spend at least AU$500,000 on post, digital and VFX works in Australia, regardless of where the production is shot.
The ACT does offer a screen investment fund although this is only available to Australian citizens or residents with an Australian business number. More details can be found at on their website.
New South Wales has incentives in place for companies looking to film in the state. The NSW Film & Television Industry Attraction Fund is open to projects that are not already locked into productions in the state. Applications to the fund will be individually assessed and rebates will be given according to the amount of expenditure within the state. More information can be found at their website.
In June 2016, Deputy Premier Troy Grant announced a new AU$20m film and TV fund, called Made in NSW, in an attempt to lure more international productions to the state.
For companies with an Australian Business Number the Regional Film Fund has been set up to encourage projects to use resources and locations outside Sydney. To be eligible, a production must spend a minimum of five days in a regional area. The grants from this fund range from AU$20,000 to AU$100,000.
For the Northern Territory state support is available in the form of production funding. Up to AU$40,000 or 10% of the project’s expenditure in the Northern Territory (whichever is less) can be accessed by eligible productions. There are several deadlines for applications throughout the year. More information and guidelines can be found at here.
Queensland offers incentives to encourage the film and television sector to spend money in the state. Screen Queensland will invest in projects taking into consideration the available budget and the profile of each project as well as providing location scouting assistance.
The state Payroll Tax Rebate is available to Australian and overseas projects. Productions that have a spend of over AU$3.5m in Queensland on a single project, or that bundle two or more productions with individual Queensland expenditure of AU$1m and combined Queensland expenditure of AU$5m across four years, may be eligible for a rebate of all payroll tax paid.
Large scale productions spending at least AU$8m which show significant economic benefit within Queensland are eligible for production incentives. More information can be found by contacting either Meredith Garlick at firstname.lastname@example.org or Kasie Moore at email@example.com.
For more information go to Screen Queensland.
South Australia offers a range of funding initiatives on various types of projects. More information can be found at SA Film.
The state also offers an upfront payroll exemption to projects using South Australian locations, local crew and which show significant economic benefit to the area. This reduces the payroll total by approximately 4.95 per cent.
Screen Tasmania offer a Production Investment Fund which is available to overseas projects looking to film in the state. A one off equity investment that has a limit of AU$300,000, the scheme encourages Non-Tasmanian companies to work with Tasmanian based production companies. Full guidelines for the fund can be found at the film commission's site.
Victoria has implemented some of its own incentives to try and encourage productions in the state.
The Production Incentive Attraction Fund (PIAF) is on offer to footloose productions that spend at least $3.5m or 70% of their production spend in Victoria. More information can be found at Film Victoria.
The Regional Location assistance fund is also available to encourage productions in the regional areas of Victoria. Eligible types of productions for the RLAF are Feature films, TV series (including reality television), Tele Movies, Animation series and Documentaries. The production most also spend a minimum of five days of principle photography in the regional areas. RLAF grants do not exceed $100,000 per project. More information can be found here.
At a state level Screen West will individually assess projects looking to film in Western Australia. First contact should be made by emailing firstname.lastname@example.org .