• Provides the equivalent of a maximum 40% rebate of Qualifying Australian Production Expenditure (QAPE).

• Administered as a grant offering a maximum of 13.5% of QAPE

• which can be combined with the existing 16.5% Location Offset.

• Eligibility criteria for the Location Offset applies.

• Feature films and television must have minimum spend of AUD $15M

• of QAPE.

• Television series also require average QAPE of AUD$1M per hour.

• In addition, support from relevant state or territory governments

• must be secured and the services of one or more Australian post,

• digital or visual effects providers must be utilised.

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• Provides a rebate of 40% of Qualifying Australian Production Expenditure (QAPE).

• Significant Australian Content (SAC) Test applies.

• Applies to feature films including theatrical documentaries, animation and IMAX that have a minimum QAPE of AUD$500,000.

• Distribution must include release in commercial cinemas.

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• Provides a rebate of 30% of qualifying Post, Digital and Visual Effects (PDV) production expenditure.

• The production must have a total PDV related QAPE of at least AUD$500,000.

• Eligible formats can include feature films, telemovies, mini-series

• or series.

• Distribution can include television broadcast, online distribution,

• direct-to-video or direct-to-DVD.

• The production does not need to be filmed in Australia.

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• Provides a rebate of 20% of Qualifying Australian Production   Expenditure (QAPE).

• Significant Australian Content (SAC) Test applies.

• Eligible formats include TV drama, documentary and animation.

• Distribution can include television broadcast, online distribution,

• direct-to-video or direct-to-DVD.

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• Provides a rebate of 16.5% calculated on Qualifying Australian  Production Expenditure (QAPE).

• Feature films and television must have minimum spend of AUD $15M

• of QAPE.

• Television series also require average QAPE of AUD$1M per hour.

• Eligible formats can include feature films, telemovies, mini-series

• or series.

• Distribution can include television broadcast, online distribution,

• direct-to-video or direct-to-DVD.

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• Official co-productions are automatically eligible for the Producer Offset.

• Australia currently has treaties in force with the United Kingdom, Canada, Italy, Ireland, Israel, Germany, Korea, South Africa, Singapore and China, and Memorandum of Understanding with France and New Zealand.

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