TAX CREDIT
Producer Offset
Screen Australia / Australian Taxation Office
Last verified 5 Apr 2026 · 14 days ago
20–30%
Payment timing
12 months
Reliability
Good
Bankability
Bankable
Rate conditions
↑ 40%feature films produced for commercial exhibition to the public in cinemas
↑ 30%other eligible projects (TV series, documentaries, etc.)
Funding tracks
Feature Films - Cinema Exhibition
feature films produced for commercial exhibition to the public in cinemas
40%
Other Eligible Projects
other eligible projects including TV series, documentaries, etc.
30%
Territorial spend requirement
Must incur qualifying Australian production expenditure with arm's length transactions
Overview
The Producer Offset is a refundable tax offset (rebate) for producers of Australian feature films, television and other projects.
Eligible formats
feature filmtv seriesdocumentaryanimationshort film
Eligibility
Projects must commence principal photography on or after 1 July 2024 for new legislative changes. Drama series can meet either $500,000 per hour and $1 million total QAPE thresholds, or $35 million per season QAPE threshold. The 20% above the line cap will be removed and minimum length requirements will be removed for most formats (pending legislation).
● Co-production eligible● Cultural test required● VFX eligible
Source: Screen Australia / Australian Taxation Office · verified 5 Apr 2026