Location Offset
Key questions
How much does Location Offset pay?
Location Offset pays 30% of eligible local spend in Australia. Minimum qualifying spend is A$20M. It is bankable, so lenders will typically cash-flow it.
Who is eligible for Location Offset?
Location Offset is open to feature films, TV series, documentaries, animation and short films. Eligible structures include official co-productions and service productions shooting in the territory. Mutually exclusive with Producer Offset and PDV Offset - cannot claim Location Offset if project has received a final certificate for Producer or PDV Offset.
When is the next Location Offset deadline?
Location Offset accepts applications on a rolling basis, so there is no fixed deadline.
How do you apply for Location Offset?
Applications for Location Offset go to Department for the Arts / Australian Taxation Office through its online application portal. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.
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
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.