Industry update: new Location Offset now legislated

As of 21 August 2024  

The increased 30% Location Offset is now in effect  

Following an extensive consultation process about the various offsets available to the Australian screen industry, the Location Offset was raised from 16.5% to 30% by the Treasury Law Amendments (Delivering Better Financial) Outcomes and Other Measures) Bill 2024 passed on 4 July 2024.  

This means that, for large-budget film and television projects that commenced principal photography (or animated productions that commenced production of animated image) in Australia on or after 1 July 2023, screen practitioners can now access a 30% rebate for the qualifying Australian spend.

How do I find out more? 

The updated Location Offset guidelines, glossary and updated application guidance are now available at the Australian Government’s Office for the Arts website here.  

At Digby Law, we’re here to help you with your film and television law matters. If you have any queries or concerns about these changes, please don’t hesitate to get in touch.  

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