Digital Games Tax Offset - Final Certificate Applications

Applications for final DGTO certification can be made at any time.

The DGTO operates under Division 378 of the Income Tax Assessment Act 1997 (ITAA97).

Application made in accordance with Part 2 of the Income Tax Assessment (Digital Games Tax Offset) Rules 2023 (legislation.gov.au)

In order to apply for a final certificate for the DGTO:

• The applicant company must be the company that is primarily responsible for undertaking the activities necessary for the development of the game in Australia. Please note:
  • Where the company responsible for making the game is part of a consolidated group or a MEC group, the head company should apply.
  • Where two or more companies are carrying out development activities on a game in Australia, which company is primarily responsible for its development becomes a matter of degree, and may be affected by agreements between co-developers. Where work has been performed by a company under an international work-for-hire arrangement, applicants are required to provide confirmation from the international developer that it is the authorised applicant for the DGTO in Australia.
• The applicant company must be an Australian company, or a foreign company with an Australian permanent residency and an Australian Business Number (ABN).
• The applicant company must not be acting in the capacity of a trustee or a trust.
• The game must be in an electronic form and be:
  • made available for use over the internet;
  • primarily played through the internet; and/or
  • operate only when a player is connected to the internet.
• The game must not:
  • be a gambling service or substantially comprise gambling or gambling-like practices;
  • contain elements that are likely to lead to being refused an Australian classification;
  • be primarily developed for industrial, corporate or institutional purposes; or
  • be primarily developed to advertise or promote a product, entity or service.
• QADE must be at least $500,000 and be incurred on or after 1 July 2022.

Before you complete this Application Form please note:

• The DGTO Guidelines and Glossary must be read in conjunction with this form and are available at https://www.arts.gov.au/what-we-do/screen/digital-games.
• Towards the end of this application you will have the opportunity to attach all required supporting documentation.
• During the assessment the assessor may seek additional documents.

Protected Tax Information

Information provided by applicants under Division 378 of the Income Tax Assessment Act 1997 is protected information and is managed by the Department of Infrastructure, Transport, Regional Development, Communications and the Arts on a strictly sensitive basis in accordance with the provisions of Division 355 of Schedule 1 of the Taxation Administration Act 1953. However, some information may be provided to other bodies to assist in the administration of DGTO or for other purposes as required by law.

These include:

• Application information will be provided to the Digital Games Tax Offset Advisory Board and independent game development consultants contracted by the Department. These parties are bound by Commonwealth Government confidentiality and privacy provisions.
• Aggregate and non-identifying information may be used by the Commonwealth for the purposes of reviewing the DGTO.
• Where required by law, information collected may be provided to other agencies or departments of the Commonwealth, including the Australian Tax Office.

Privacy Collection Notice

If you provide personal information, then the Department of Infrastructure, Transport, Regional Development, Communications and the Arts will manage that information in accordance with the Privacy Act 1988 and the confidentiality obligations of Division 355 of Schedule 1 of the Taxation Administration Act 1953 and Division 378 of the Income Tax Assessment Act 1997.

We will use your personal information in connection with the assessment and administration of the offset application for which it was provided to us. We may share your information with external advisors assisting us with assessment. Otherwise we will not use or disclose your personal information except as permitted by law.

You are not compelled by law to provide your personal information but we may not be able to consider an offset application without it.

The department will store your personal information securely and the department’s privacy policy contains information regarding complaint handling processes and how to access and/or seek correction of personal information held by the Department.  For more information see Privacy | Department of Infrastructure, Transport, Regional Development, Communications and the Arts.

If you require any assistance in completing the form please contact the Screen Incentives Section on:

Email:
DigitalGames@arts.gov.au

Phone:
+61 (02) 6271 1006

Mailing Address:
Screen Incentives Section
Department of Infrastructure, Transport, Regional Development, Communications and the Arts
GPO Box 2154  
Canberra ACT 2601 AUSTRALIA