PDV Offset - Provisional Certificate Applications 2023-2024

Applications for a Provisional 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.

Applying for a provisional certificate is optional. 

A provisional certification is not a prerequisite for a final certificate.  A provisional certificate provides an indication of whether the production is likely to be eligible for the PDV Offset, based on the information provided at that stage.  A provisional certificate does not entitle any person to claim the tax offset, nor does it prevent a later decision by the Minister to refuse to grant a final certificate.

In order to apply for a provisional 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 of 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).

Before you complete this Application Form please note:

• The PDV Offset Guidelines and Glossary must be read in conjunction with this form, and are available at www.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 of Infrastructure, Transport, Regional Development, Communications and the Arts uses this form to collect information, including some personal information, that is required to process this application for provisional 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.

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 making 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) 6271 1543

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