Post–implementation Review – Attorney-General’s Department
In the 2011-12 Budget, the then Government announced its response to the findings of the 2010 Review of the Australian Screen Production Sector. The key elements of the measure included:
- providing support to a wider range of productions to increase the film tax offsets’ effectiveness as production incentives;
- aligning the scope of qualifying Australian production expenditure prescribed in the legislation with standard industry practices;
- improving mechanisms for supporting documentary productions; and
- funding for a comprehensive screen industry survey to be undertaken by the Australian Bureau of Statistics.
A Regulation Impact Statement (RIS) was required but not prepared before the decision to implement the measure was taken. Consequently, a Post-Implementation Review (PIR) was required. The PIR found that the measure benefited Australian producers, Australians working in the screen industry and related vendors, and was received favourably by the sector. Applications for the Post, Digital and Visual Effects offset and the Producer offset increased as a result of relaxing eligibility conditions, reducing expenditure thresholds and increasing offset rates. The PIR was assessed as compliant by the Office of Best Practice Regulation. The PIR estimates the regulatory savings of the measure at $190,000 per annum.
