The Producer Offset, administered by Screen Australia, is one of three refundable tax offsets for film production, offered by the Australian federal government.
The others, administered by the Department of Infrastructure, Transport, Regional Development, Communications and the Arts, are:
- the Location Offset, a 30 per cent offset on qualifying Australian production expenditure (QAPE) designed to encourage large-budget film and television projects to film in Australia.
- the PDV Offset, a 30 per cent offset on the QAPE that relates to post, digital and visual effects production for a film.
The Location Offset and PDV Offsets are administered by the Department of Infrastructure, Transport, Regional Development, Communications and the Arts.
Note that the Producer Offset, the Location Offset and the PDV Offset are mutually exclusive. Therefore, a company is not eligible to claim the Producer Offset for a project if that project has received a final certificate for the Location or PDV Offset.