SA Film Corporation

Payroll Tax Exemption

Submissions: At any time.

The South Australian Government offers a payroll tax exemption to producers shooting feature films in South Australia. The incentive may reduce a project’s total payroll liability by approximately 4.95%

Producers who make feature films in South Australia are eligible to apply. Please contact the SAFC to confirm your eligibility.

Please Note: Revenue SA has updated the terms of the Payroll Tax Exemption. From January 01 2019 businesses with annual taxable wages:

  • of up to $1.5 million are no longer liable for payroll tax
  • between $1.5 and $1.7 million pay a reduced payroll tax rate

Guidelines
Payroll Tax Exemption - Guidelines
General Guidelines & Terms of Trade

Application & Addendum forms
Payroll Tax Exemption - Application Form