TAX CREDIT
Location Offset
Department for the Arts / Australian Taxation Office
Last verified 5 Apr 2026 · 14 days ago
30%
Min qualifying spend
A$20M
Payment timing
12 months
Reliability
Good
Bankability
Bankable
Territorial spend requirement
Must be qualifying Australian production expenditure
Overview
Learn more about other Australian Government incentives for screen production that are part of our Producer Offset program.
Eligible formats
feature filmtv seriesdocumentaryanimationshort film
Eligibility
Mutually exclusive with Producer Offset and PDV Offset - cannot claim Location Offset if project has received a final certificate for Producer or PDV Offset.
● Co-production eligible● Service work eligible● VFX eligible
Source: Department for the Arts / Australian Taxation Office · verified 5 Apr 2026