FILM INCENTIVES

AUSTRALIA

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South Australia

Employment rebate

• A 10% rebate on all eligible SA labour expenditure on any eligible film or television production.
  
  
  • The employment rebate is not a tax rebate and therefore is not tied to a year-end tax return.
    
    
  • It can be paid in installments, with the first (potentially largest) installment paid on the first day of principle photography.
    
    
    • This means that the production is provided with additional cash flow when it is most useful – during the shoot.
      
      
  • This rebate is in addition to the 6% payroll tax exemption and the tax offset rebate.
    
    
  • The 10% employment rebate is available for drama productions intended for television or theatrical release that haven’t received production investment from the SAFC and is available to projects with at least 50% of the shoot occurring in South Australia.

Payroll tax exemption

• A 6% payroll tax exemption on eligible productions shot in SA reduces the film’s payroll total by approximately.
  
  
  • Note that this is an up-front exemption, not a rebate.
    
    
  • To be eligible for the exemption, projects must be produced wholly or substantially within South Australia, employ SA residents, and provide significant economic benefits to the State.

Production queries regarding the South Australian Film & Television Employment Rebate can be directed to the Marketing Manager, Stefan Grun at gruns@safilm.com.au or +61 8 8348 9376.

Victoria

Melbourne Film Office

• In addition to the Australian Government’s 12.5% film tax offset, the Melbourne Film Office offers two highly competitive financial incentive programs.

THE ABOVE INCENTIVES ARE ALSO LISTED
AT
AFCI.ORG