The Producer Offset operates under Division 376 of the Income Tax Assessment Act 1997 (ITAA, as amended).
The ITAA uses the term ‘film’ to refer to all formats of production. To avoid confusion, throughout this application form, the term ‘project’ is used to include feature films, telemovies, television drama series, documentaries and animation.
Resources and Documentation Required
Refer to Producer Offset Document Library for:
- Producer Offset Guidelines 2022
- Final QAPE spreadsheet including all worksheets: it is mandatory that you download and use the most recent version.
This application form has been prepared in order to provide Screen Australia with sufficient information to determine whether the above criteria will or will likely be met. Further information may be sought as required.
Criminal and civil penalties apply to individuals or companies that provide false or misleading statements or information to any Commonwealth agency, including Screen Australia or the Australian Taxation Office. This includes potential liabilities under the Criminal Code Act 1995 and the Taxation Administration Act 1953. In addition, making a false statement in a Statutory Declaration is an offence punishable by imprisonment. If Screen Australia suspects that a producer offset certificate was fraudulently obtained or obtained through serious misrepresentation (including omissions), it is obligated to report this to the Australian Taxation Office or other relevant authorities. Such a report may trigger a broader investigation into your tax affairs and potential prosecution. Additionally, if Screen Australia determines that a certificate was obtained through fraud or misrepresentation, it may revoke the certificate at any time.