Headline rate 30%
Type Tax credit (refundable)
Minimum spend AU$20 million in total qualifying Australian production expenditure (QAPE); television productions must also average at least AU$1.5 million QAPE per hour (AUD)
Administered by Office for the Arts, Department of Infrastructure, Transport, Regional Development, Communications and the Arts; claimed through the Australian Taxation Office
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.