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Payroll Tax Exemption reinstated for screen
08 September 2022
Guided by industry feedback, the South Australian State Government will continue the Payroll Tax Exemption (PTE) and Ex-Gratia Relief for film and television.
As a result, the PTE continues to apply as usual from 1 July 2022. Also continuing is the associated ex-gratia relief for wages paid or payable in circumstances where the criteria for relief under the legislated payroll tax exemption for feature films are not met. The SAFC can assist applicants with facilitating PTE requests through Revenue SA.
Find out more about PTE for screen productions and how the SAFC can assist you here.
What is the Payroll Tax Exemption Scheme?
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 up to 4.95%
Who is eligible?
Production companies who make feature films in South Australia and incur a South Australian payroll tax liability.
A payroll tax liability generally arises in South Australia when an employer (or a Group of employers) has an annual wages bill in excess of $1.5 million for services rendered by employees anywhere in Australia if any of those services are rendered or performed in South Australia.
For further details see: https://www.revenuesa.sa.gov.au/taxes-and-duties/payroll-tax
Key dates
Applications can be made at any time.
Note: Applicants can apply for an exemption before incurring the tax or for a refund after incurring the tax. If your project is financed with any of the Producer, PDV or Location Offsets you may wish to consider the implications of either method and seek professional advice from your accountant and/or contact Screen Australia’s Offset Unit.
Download the Payroll Tax Exemption Guidelines (201kb PDF)
How can I apply?
Applications for PTE can be made directly to Revenue SA via the Revenue SA website.
The SAFC can assist applicants with facilitating PTE requests – please contact our Production and Development team to discuss by emailing [email protected]
Before you apply, please make sure you are familiar with the SAFC’s Terms of Trade.
For more information, including eligibility requirements, evaluation criteria and application instructions, download the guidelines (linked above).
Accessibility Options
SAFC supports engagement from Deaf and disabled practitioners. For a confidential discussion of your access needs, please contact us at [email protected] or call SAFC Program Coordinator Julia Light on 8 8394 2029 or via the National Relay Service.
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