Production Incentives - Oceania
Australia
California
Ausfilm
The Federal Australian Screen Production Incentive Scheme comprises three mutually-exclusive strands: LOCATION OFFSET: A 15% rebate designed to attract offshore production activity to Australia. PDV OFFSET: A 15% rebate designed to attract offshore Post, Digital and Visual Effects (PDV) activity to Australia. Projects are not required to film in Australia to be eligible. PRODUCER OFFSET: Up to 40% rebate designed to stimulate Australian production activity domestically (20% television and other projects, 40% feature films. Australia’s seven State and Territory screen agencies offer a range of incentives, tax rebates and grants to attract production and post production to their regioins. vice resources. Contacts for all State and Territory Screen Agencies are on www.ausfilm.com.
Queensland
Screen Queensland
There are many financial benefits in basing your next production in Queensland, including the generous suite of incentives offered by the Queensland Government through the Screen Queensland. These include: *Payroll Tax Rebate *Head of Department Incentive *12.5% Local Labour Incentive Furthermore, the 15% Location Offset and 15% Post, Digital and Visual Effects Offset are available from the Australian Federal Government for projects that meet minimum qualifying production expenditure levels.
South Australia
South Australian Film Corporation
With its reputation as the home of independent filmmaking, South Australia offers stunning location opportunities that include moonscapes, middle-eastern desert, other-world landscapes, dramatic coastlines and world-renowned wine country, as well as world-class post, digital and visual effects production houses, professional film crew and a boutique studio. Convenience and low cost of living make South Australia an ideal shooting destination. Payroll tax exemption A payroll tax exemption on eligible productions shot in SA reduces the film’s payroll total by approximately 6 per cent. Note that this is an up-front exemption, not a rebate. To be eligible for the exemption, projects must be produced wholly or substantially within South Australia, employ SA residents, and provide significant economic benefits to the State.
Victoria
Film Victoria's Melbourne Film Office
In addition to the Australian Government’s Screen Production Incentives, the Melbourne Film Office offers two highly competitive financial incentive programs: the Production Attraction Incentive Fund and the Regional Location Assistance Fund. Production Attraction Incentive Fund This fund can be applied to the production or post production of feature films, television series, reality programs, mini-series, telemovies, animation series and documentaries. The grant is offered as a cash rebate on a minimum production and/or post production spend. Footloose productions that spend a minimum of AU$3.5 million or 70% of their total production budget in Victoria are eligible. Regional Location Assistance Fund This fund is intended to encourage filming in areas outside Melbourne’s metropolitan area. Projects must shoot five or more days in provincial Victoria to be eligible to apply for this fund, which assists by offsetting some of the incurred costs when filming in regional areas such as accommodation and travel. film.vic.gov.au/www/html/96-melbourne-australia.asp
Fiji
Fiji Audio Visual Commission
Several great incentives on offer. The Tax Rebate (similar to Australian tax offset): If a fully-funded production expends in Fiji a minimum F$250,000 of qualifying Fiji expenditure representing at least 35% of the budget, then it can claim back 35% of its Fiji expenditure. This incentive is straight forward to implement. F1/F2 scheme: allows producers to raise money from Fiji taxpayers who get a 150% tax deduction.
New Zealand
Film New Zealand
New Zealand’s Large Budget Screen Production Grant, PDV Grant & Screen Production Incentive Fund Under the Large Budget Screen Production Grant (the Grant) scheme an eligible project will be granted a sum totaling 15% of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE. The Grant is also available to productions undertaking only post-production, digital and visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million. For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million. Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period. The Screen Production Incentive Fund Grant is available to eligible feature film, television and other format screen productions that have significant New Zealand content. An eligible feature film will be granted a sum totalling 40% of the QNZPE, television and other formats 20% of the QNZPE.
Film South New Zealand
New Zealand’s Large Budget Screen Production Grant, PDV Grant & Screen Production Incentive Fund Under the Large Budget Screen Production Grant (the Grant) scheme an eligible project will be granted a sum totaling 15% of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE. The Grant is also available to productions undertaking only post-production, digital and visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million. For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million. Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period. The Screen Production Incentive Fund Grant is available to eligible feature film, television and other format screen productions that have significant New Zealand content. An eligible feature film will be granted a sum totalling 40% of the QNZPE, television and other formats 20% of the QNZPE.
Film Venture Taranaki
We also provide limited intervention funding to assist inward production on a regional basis. Changes to New Zealand’s Large Budget Screen Production Grant & new PDV Grant Effective 16 July 2007, under the large budget screen production grant (the Grant) scheme an eligible project will be granted a sum totaling 15% (previously 12.5%) of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE. The Grant is now also be available to productions undertaking only post digital visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million. For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million. Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period.
New Zealand
Film Wellington
New Zealand’s Large Budget Screen Production Grant, PDV Grant & Screen Production Incentive Fund Under the Large Budget Screen Production Grant (the Grant) scheme an eligible project will be granted a sum totaling 15% of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE. The Grant is also available to productions undertaking only post-production, digital and visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million. For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million. Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period. The Screen Production Incentive Fund Grant is available to eligible feature film, television and other format screen productions that have significant New Zealand content. An eligible feature film will be granted a sum totalling 40% of the QNZPE, television and other formats 20% of the QNZPE.
Otago
Film Queenstown
Changes to New Zealand’s Large Budget Screen Production Grant & new PDV Grant Effective 16 July 2007, under the large budget screen production grant (the Grant) scheme an eligible project will be granted a sum totalling 15% (previously 12.5%) of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE. The Grant is now also be available to productions undertaking only post digital visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million. For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million. Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period. Further details are available http://www.filmnz.com/production-guide/large-budget-screen-production-grant-scheme.html
Niue
Niue Film Commission
Several great incentives on offer, under the investment incentives is the import tax exemption and full tax exemption on the production. Liaison and co-ordination with local agencies and service providers is provided free of charge.
