Location Offset - Provisional Infrastructure Applications 2024-2025

Applications for a provisional Location Offset Infrastructure 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.

A production may meet its contribution to the broader workforce requirement by establishing permanent film and television infrastructure in Australia. For permanent infrastructure in Australia to meet the contribution to the broader workforce requirement, the proposed infrastructure project may choose to apply for Provisional Certification – Infrastructure. This is to allow consideration of the proposed infrastructure project before it is established.

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.

The Department uses this form to collect information, including some personal information, that is required to process this application for Provisional Certification - Infrastructure under the Location Offset. For further information about the Department's privacy obligations, (including in relation to how to access or correct personal information or make a complaint) and our contact details for privacy matters, please see our Privacy Policy.

Information provided by the applicant is held by the Department on a strictly sensitive basis and in line 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 the 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.
• 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.

When applying for a Final Certificate an applicant company must meet the following eligibility criteria:

• The applicant company is an Australian company, or a foreign company with an Australian permanent residency and an Australian Business Number (ABN); AND
• The applicant company must carry out, or make arrangements for carrying out, all the activities necessary for the making of the production; AND
• The applicant company is not acting in the capacity of a trustee or a trust.

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