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ARTICLE · 22 APRIL 2019

Government allows programs produced for online streaming to access two important tax incentives

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Television series and mini-series produced for streaming to the public on online platforms qualify for two tax offsets.

AustraliaTax
Ian Robertson
Ian Robertson
Sarah Butler
Sarah Butler
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The Australian Government has decided to alter its interpretation of the relevant taxation legislation to allow television series and mini-series which are produced for streaming to the public on online platforms to qualify for the Location Offset and the Post, Digital and Visual Effects (PDV) Offset. The decision applies to applications for those Offsets received from 11 April 2019.

There are three principal Australian Government incentives which support screen production in Australia:

  • the Producer Offset
  • the Location Offset
  • the PDV Offset.

Each of the three Offsets is a refundable tax offset which entitles an eligible applicant to receive a tax refund where the amount of the Offset claimed exceeds the applicant’s tax liabilities. A project is only entitled to one of the Offsets – they cannot be combined.

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