Australian Screen Production Incentive (Location Offset)
Australia's federal Location Offset is a 30% refundable rebate on Qualifying Australian Production Expenditure (QAPE), for productions with at least A$20M of QAPE. Alternatively, the Producer Offset (40% for features / 30% other) rewards significant Australian content, and the PDV Offset is 30% for post/VFX — but a project can claim only one federal offset. State rebates (NSW, Victoria, Queensland) can stack on top.
How the program works
- • 30% of Qualifying Australian Production Expenditure (QAPE)
- Max effective rate: 30%
- • Minimum qualified spend: A$20,000,000
- • Location Offset requires A$20M QAPE (TV series also A$1.5M QAPE/hour). PDV Offset minimum is A$500K QAPE.
- • Only ONE federal offset per project. The Producer Offset (40% feature / 30% other) requires significant Australian content; Location/PDV are content-neutral.
- • CPA / state audit required
- • Screen-credit / logo requirement
How it becomes cash
This is a refundable credit. The state pays out the amount above your tax liability as a cash refund, so you don't need in-state tax to benefit.
Uncapped and demand-driven — an ongoing tax offset with no funding pool. State incentives can be claimed in addition.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.