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Review of Film Tax Offsets - Consultation


Thursday, 30 October 2008

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On 30 October 2008, the Government released an issues paper regarding Division 376 of the Income Tax Assessment Act 1997.

Under Division 376, companies may be entitled to one of three refundable tax offsets in relation to Australian expenditure incurred in making films. The offsets are designed to support and develop the Australian screen media industry by providing concessional tax treatment for Australian expenditure.

The issues paper seeks submissions on the effect of the tax offsets on production levels for the Australian independent production sector and Australian television broadcasters.

Submissions may be lodged by post or email. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment. A request made under the Freedom of Information Act 1982 (Commonwealth) for a submission marked 'confidential' to be made available will be determined in accordance with that Act.

Submissions closing date: 28 November 2008

Address written submissions to:
Review of Film Tax Offsets
Business Tax Division
The Treasury
Langton Crescent
Email: filmsreview@treasury.gov.au

The review findings will be made available on the Treasury website after completion of the review.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Review of Film Tax Offsets  111.55kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Review of Film Tax Offsets  163.07kb

Related Items:

Submissions: Review of Film Tax Offsets - 17/12/2008

Treasury received thirteen submissions in response to the Review of Film Tax Offsets. Twelve of these are public submissions and there is one confidential submission. The submissions that do not contain confidential material are listed below and are accessible by selecting the author.

The opinions expressed in the submissions are those of the authors and do not necessarily reflect the views of the Government or the Treasury.

Review of Film Tax Offsets - 8/04/2009
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