Australian Producers Push for Changes to Film Tax Rebate Restrictions
The campaign concerns a cap on above-the-line costs, not a 20% ceiling on the rebate itself.
By Ledger Staff · Originally reported · Posted
Australian producers are pressing the government to remove a restriction on above-the-line costs under the Producer Offset, Screen Daily reported on October 13, 2026. The cap limits those costs, including principal-cast fees, director and producer fees and development expenditure, to 20% of the total budget. It is not a 20% ceiling on the value of the production rebate itself.
Arts minister Tony Burke had promised to remove the cap, with the change applying retrospectively from July 1, 2024. The report said the relevant legislation had not yet been amended. Producers argue that the uncertainty makes financing independent features more difficult and risks investment and production employment.
