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Review of Film Tax Offsets


Wednesday, 8 April 2009

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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 sought submissions on the effect of the tax offsets on production levels for the Australian independent production sector and Australian television broadcasters. Thirteen submissions were received in response.

On 8 April 2009 the Government released the review report.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Review of Film Tax Offsets Report  180.89kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Review of Film Tax Offsets Report  260.10kb

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 - Consultation - 30/10/2008
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