These guidelines have been prepared to assist applicants when applying for Producer Offset Provisional and Final certificates.
All applications for Producer Offset Provisional certificates, Reassessments and Final certificates are nowonline through our application portal.
The Producer Offset is administered by Screen Australia under Division 376 of theIncome Tax Assessment Act 1997 and theProducer Offset Rules 2018 (the Rules).
Please note that the ITAA uses the term ‘film’ to refer to all eligible formats. These guidelines use the term ‘project’, unless quoting the ITAA.
Please contact the Producer Offset and Co-production Unit (POCU) on 02 8113 1042 or viaemail if you have any queries.
Do these guidelines apply to you?
These guidelines apply to projects that began principal photography on or after 1 July 2021.
They reflect a general reform and include changes to the Producer Offset under theTreasury Laws Amendment (2021 Measures No. 5) Bill 2021.
The main changes are that:
- the amount of the Producer Offset is 40% for feature films produced for commercial exhibition to the public in cinemas;
- the amount of the Producer Offset for other eligible projects has increased from 20% to 30%; and
- the 65-commercial-hour cap has been removed for drama productions.
For projects that began principal photography prior to 1 July 2021, please contact Screen Australia’s Producer Offset and Co-production Unit (POCU).
These guidelines contain additional detail and simplified language which is not in previous versions.