What is the Producer Offset?
The Producer Offset (“Offset”) is one part of three tax incentives forming part of the Australian Screen Production Incentive (ASPI). Full details, documents and application forms are available on the Producer Offset page. Also available under ASPI are the Location Offset and the PDV (Post, Digital, Visual effects production) Offset, which are administered separately by the Department of the Environment, Water, Heritage and the Arts. The Offset is a tax-based incentive and is principally relative to goods and services provided in Australia. It is available to feature films at 40% of qualifying expenditure and for all other formats at 20% of qualifying expenditure, as set out in the legislation and guidelines. The two key elements of the Producer Offset are the ability of the applicant to show that the project has Significant Australian Content (SAC) and passes the threshold and, if applicable, eligibility tests.
