Location Offset - Provisional Training Applications 2024-2025

Applications for a provisional Location Offset Training Program 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.

Applicants that intend to develop a long-term structured training program are strongly encouraged to apply for Provisional Certification – Training Program. This is to allow consideration of the proposed training program before it is established and rolled out across productions.

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 and information.

The Department uses this form to collect information, including some personal information, that is required to process this application for Provisional Certification – Training Program 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 Australian Screen Production Incentive (ASPI) or for other purposes as required by law. These include:

• Application information will be provided to the Film Certification Advisory Board (FCAB) and / or an independent film production consultant contracted by the Department. These parties are bound by Commonwealth Government confidentiality and privacy provisions.
• Limited information about the training program/ activities/skills gaps targeted may be disclosed to Screen Australia, Australian Film Television Radio School or the relevant state or territory screen agency 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.

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