AUSTRALIA - PDV Offset

AUSTRALIA - Federal

AUSTRALIA - Location Offset

AUSTRALIA - Producer Offset

PDV QAPE relates to expenditure on goods and services provided in Australia and the use of goods in Australia at the time they are used in making the production, to the extent that this expenditure relates to:

• creation of audio or visual effects
• editing and mixing of audio and visual effects
• activities that are reasonably related to these activities
• salaries, per diems, and travel for PDV related staff and crew, as well as rental of relevant facilities and equipment

Applicants for an offset must be an Australian company or a non-resident company with a permanent establishment in Australia and an Australian Business Number (ABN). The applicant must be responsible for all the activities that were necessary for post, digital and visual effects production in Australia.

• If non-cast personnel enter Australia to work on the film they need to be employed for at least two consecutive calendar weeks to be included as QAPE
• The incentives can be combined with State and Territory government incentives
• Payment is usually made in 4 weeks from lodgment with the Australian Taxation Office (ATO)