Location Offset - Final Certificate Applications 2024-2025

Applications for a final Location Offset Certification can be made at any time.

The Location Offset operates under Division 376 of the Income Tax Assessment Act 1997. 

These guidelines should be read in conjunction with the ITAA97 and the Location Offset Rules (as amended by the Location Offset Amendment Rules 2024) (the Location Offset Rules), made pursuant to section 376‑260 of the ITAA97. A link will be provided shortly.

There has been a legislative change to the Location Offset. From 1 July 2023, the Location Offset rebate rate will increase to 30 per cent, the thresholds will increase to $20 million and $1.5 million per hour for a television series.

In addition to these changes, new eligibility criteria have been introduced. These are that a production must:

• contribute to training opportunities or to the broader production and infrastructure capacity of the Australian screen sector; and
• use one or more Australian providers to deliver post, digital and visual effects for the production.

In addition, there are also mandatory reporting requirements.

In order to apply for a final certificate for the Location Offset:

• The applicant company must be the company that is carrying out, or is making the arrangements for the carrying out of, all activity in Australia that is necessary for the making of the production.
• The production must be an eligible format.
• The production must commence principal photography or production of the animated image in Australia on or after 8 May 2007.
• Qualifying Australian production expenditure (QAPE) must be at least $20 million AUD (a minimum of $1.5 million per hour for a television series)
• The production must not have accessed any other Australian Government tax incentives, including under the Australian Screen Production Incentive (ASPI).
• The applicant company must be an Australian company, or a foreign company with an Australian permanent residency and an Australian Business Number (ABN); AND
• The applicant company must not be acting in the capacity of a trustee or a trust.

Before you complete this Application Form please note:

• The Location Offset Guidelines and Glossary must be read in conjunction with this form, and are available at arts.gov.au/funding-and-support/tax-rebates-film-and-television-producers.
• Throughout the application form, the term ‘production’ is used to refer to all eligible formats (feature films or films of a like nature, miniseries of television drama).
• 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 376 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 ASPI or for other purposes as required by law.

These include:

• Application information will be provided to the Film Certification Advisory Board (FCAB) and independent film production consultants contracted by the Department. These parties are bound by Commonwealth Government confidentiality and privacy provisions.
• Limited information, such as the name of the applicant and the production, will be disclosed to Screen Australia for the purposes of determining eligibility.
• Aggregate and non-identifying information may be used by the Commonwealth for the purposes of reviewing the ASPI.
• 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 376 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:
filmenquiries@arts.gov.au

Phone:
+61 (02) 6136 8012

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