Payroll Tax Exemption

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

Guidelines

• Payroll Tax Exemption Guidelines (201kb PDF)

Please contact us if you require these guidelines in an alternative format – see contact details for this program below.

How can I apply?

Applications for PTE can be made directly to Revenue SA via https://www.revenuesa.sa.gov.au/payrolltax

The SAFC can assist applicants with facilitating PTE requests – please contact our Production and Development team to discuss by emailing programs@safilm.com.au

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).

Download example letter (143kb PDF)

How can I find out more?

Contact SAFC Program Coordinator Jess Cahill on 08 8394 2029 or email programs@safilm.com.au

Accessibility Options

SAFC supports engagement from Deaf and disabled practitioners. For a confidential discussion of your access needs, please contact us at disability@safilm.com.au or call SAFC Program Coordinator Jess Cahill on 8 8394 2029 or via the National Relay Service.

For more information, visit South Australian Film Corporation