Film - tax incentives 10BA and 10B
A review found tax incentive schemes 10B and 10BA to have limited effectiveness. The schemes were replaced by the Producer Offset which was introduced in 2007.
Applications for provisional certification for Division 10BA or for certification 10B are no longer accepted following passage of the amending legislation that gave effect to the new Producer and Location Offsets. The concessional status for investment in productions holding a valid 10B or 10BA certificate ceased on 30 June 2009.
Screen Australia is responsible for administering the Producer Offset. The offset was previously administered by the Film Finance Corporation which merged into Screen Australia on 1 July 2008.