PDV Offset - Final Certificate Applications 2024-2025

This is a preview of the PDV Offset - Application for Final Certificate 2024 form. When you’re ready to apply, click Fill Out Now to begin.
 

Post, Digital and Visual Effects (PDV) Offset - Application for Final Certificate

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When to submit

Applications for a Final Post, Digital and Visual Effects (PDV) Offset Certification can be made at any time.

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

Application made in accordance with Part 2 of the PDV Offset Rules 2018.

Before you begin

In order to apply for a final certificate for the PDV 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 PDV work on the production.
  • The production must be an eligible format.
  • The production must commence PDV activity in Australia on or after 1 July 2007.
  • Qualifying Australian production expenditure (QAPE) related to PDV activity must be at least:

    • $5 million AUD for productions commencing prior to 1 July 2010; or
    • $500,000 AUD for productions commencing on or after 1 July 2010.
  • The production must not have accessed any other Australian Government tax incentives 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).
  • The applicant company must not be acting in the capacity of a trustee or a trust.

Before you complete this Application Form please note:

Confidentiality

The Department of Infrastructure, Transport, Regional Development and Communications uses this form to collect information, including some personal information, that is required to process this application for final certification under the PDV 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 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.

Contact details

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

 

Applicant Information

Is this application being made on behalf of a company that has an Australian Business Number (ABN) and is an Australian resident company or a foreign resident company that is operating through a permanent establishment in Australia?
Attach a file: Select stored file

    Your answer has indicated that you are ineligible under the program (Not Applicable)

    This section is not applicable because of your response to question: "Is this application being made on behalf of a company that has an Australian Business Number (ABN) and is an Australian resident company or a foreign resident company that is operating through a permanent establishment in Australia?" on page 1

    It is recommended applicants refer to the glossary for details of eligible applicants. As you have answered 'no' to the previous question you will not be able to continue with this application

    For more information, please refer to the PDV Offset Guidelines.

    Please contact filmenquiries@arts.gov.au if you require further assistance.