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Appendix 5: Screen Production Incentive and Foreign Actor Certification Scheme

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Australian Screen Production Incentive

The department administers film tax offset programmes that provide incentives for large-budget film and television productions to locate themselves in Australia—the Location Offset and the Post, Digital and Visual Effects (PDV) Offset. The Australian Screen Production Incentive (comprising the Producer Offset, Location Offset and the PDV Offset) was introduced in 2007. The legislation governing the film offsets is Division 376 of the Income Tax Assessment Act 1997. Screen Australia administers the Producer Offset, which supports films with significant Australian content.

The Location Offset provides a 16.5 per cent rebate on large-budget productions that spend at least $15m on qualifying Australian production expenditure. The PDV Offset provides a 30 per cent rebate on the qualifying post, digital and visual effects expenditure of productions that spend at least $500,000 on qualifying Australian expenditure, including those productions not necessarily shot in Australia. In 2014–15 56 final applications for the Location Offset and PDV Offset were assessed and issued final certificates by the Minister for the Arts. The Film Certification Advisory Board issued a further 32 provisional certificates for the Location Offset and PDV Offset.

Table 17: Film tax offset statistics 2010–11 to 2014–15
Film tax offset 2010–11 2011–12 2012–13 2013–14 2014–15
Location and PDV Offset provisional applications 1 9 14 16 32
Location and PDV Offset final applications 5 10 12 19 56
Estimated Location and PDV Offset rebate payable to productions certified in financial year ($) 16.8m 23.4m 12.9m 43.6m 69.4m

Foreign Actor Certification Scheme

The department administers the Foreign Actor Certification Scheme for screen performers entering Australia to work on film and television productions. The scheme is intended to achieve key government cultural objectives by ensuring that Australian industry personnel are given a fair opportunity to secure employment in film and television productions shot in Australia, and that Australian voices are heard in Australian productions.

Table 18: Foreign Actor Certification Scheme 2010–11 to 2014–15
  2010–11 2011–12 2012–13 2013–14 2014–15
Number of foreign actors certified 94 86 97 114 100

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