State Payroll Tax Rebate
SQ administers the Payroll Tax Rebate on behalf of the State Government Office of State Revenue (OSR).
This is an uncapped rebate, which enables eligible production companies to receive a rebate from OSR on the Payroll Tax you have paid in Queensland.
What is the State Payroll Tax Rebate
The Payroll Tax Rebate is a rebate open to eligible businesses on Payroll Tax paid in Queensland, administered by Screen Queensland on behalf of the State Government’s Office of State Revenue (OSR).
This rebate is not capped.
To be eligible projects must have Queensland Production Expenditure (QPE) of $A 3.5 million, unless bundling projects – see Bundling Conditions.
To be eligible for the Payroll Tax Rebate you must be either
- a Queensland based practitioner
- substantially engaging with Queensland based practitioners
- substantially engaging with Queensland facilities
- conducting a Screen Culture event in Queensland
Types of production eligible to apply for rebates include feature films, telemovies and television series (including reality drama and mini-series) that satisfy minimum contract expenditure and eligibility criteria.
Short films, documentaries and television commercials are not eligible to apply, nor are employees of Broadcasters or State/Federal Screen Agencies.
You must have an Australian Business Number and not currently have any projects being funded by SQ in default.
This funding program is open all year round, you are able to apply at any time via SQ’s Smarty grants application form.
Claims must be made after the completion of production and within 12 months of the completion date, using the Payroll Tax Rebate Application Form. Claims made outside the 12 month time frame are ineligible.
Claims will be processed by Screen Queensland on receipt of all necessary supporting documentation and when all contractual obligations to Screen Queensland have been acquitted.
Pre paring your application
During the application process as well as basic business and production information you will be required to provide:
- A project description
- A list of key creatives and a full production crew list
- QPE information
- A summary of wages
- An auditor’s report confirming QPE
- Queensland Workcover Certificate
- Producers report
- Australian bank account details
Please preview the application form before completing.
Before preparing your application you should read/ be aware of:
Where productions are bundled the following conditions apply:
- Each production must be produced by the same production company or the same production services company on behalf of the same production company.
- Where the production companies for bundled productions are separate special purpose companies, and where the shareholding and directorship of each company is common, those companies will be treated as the same production company. The intent is that bundling supports the “packaging” of projects from one company.
- A claim for the rebate in respect of each bundled production may be made at any time following completion of the final project in the bundle (see below).
- A claim must include all productions intended to be bundled; the intent is that companies apply at one time for more than one production as an incentive to make a bundle of projects in Queensland.
- Claims will be processed by Screen Queensland on receipt of necessary supporting documentation in respect of all productions and when all contractual obligations to Screen Queensland have been acquitted.
- A claim must be provided to Screen Queensland within 12 months of completion of production in Queensland of the final project in the bundle. Claims made outside this period are ineligible.
- A 4 year period for expenditure of the minimum $A5 million starts from the date of commencement of official pre-production of the first bundled production.
- Once a claim is made in respect of a bundle of productions, the 4 year period ends and future productions will be treated as falling within a new 4 year period. Claimants should consider when to make a claim where the expenditure threshold is reached before the end of a 4 year period.
- Once a production has been bundled, it may not be bundled with any other production(s) for the purposes of the Payroll Tax Rebate.
If you have any questions or concerns please contact:
Production Incentive & Attraction Manager Screen Queensland
Phone: 07 3248 0500