How to Utilize Australia's Post, Digital and VFX Tax Incentive
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Jane Corden
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The Australian Government's Post, Digital and Visual Effects (PDV) Location Offset is a 30% tax rebate for productions who undertake PDV in Australia. It can be combined with up to 15% from state and territory government incentives.
What is qualifying Australian production expenditure (QAPE) for the PDV?
Qualifying expenditure for the PDV offset relates to production expenditure on goods and services provided by and used in Australia associated with:
- Creation of audio or VFX;
- Editing and mixing of audio and VFX;
- Activities that are reasonably related to these activities; and
- Salaries, per diems and travel for PDV related staff and crew, as well as rental of relevant facilities and equipment, to the extent they relate to PDV activities.
Note: If non-cast personnel enter Australia to work on the film they need to be employed for at least two consecutive calendar weeks to be included as QAPE.
Can you work with more than one Australian Post & VFX facility?
Yes! PDV work may be divided into packages of work for different PDV facilities, or may all be performed at one facility, provided the minimum spend is A$500,000 and the QAPE is claimed by one company responsible for all the activities.
Find out more about PDV expenditure guidelines here.
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