Payroll Tax Exemption
 Providing producers with an incentive to make
feature films in South Australia
what is the 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 approximately 4.95%.
who is eligible?
Producers who make feature films in South Australia.
what projects are eligible?
Under Part 4 and Schedule 2 of the Payroll Tax Act 2009 an exemption will generally
apply to wages paid by a “motion picture production company, being wages paid
or payable to a person who is involved in the production of a feature film...”.
In order to be eligible for the exemption, “the motion picture production company
needs to satisfy the SA Minister for Finance that the film will:
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be produced wholly or substantially within the State;
involve or result in the employment of South Australian residents; and
bring economic benefit/s to the State of South Australia.”
how do I apply?
Applications must be made in writing to the South Australian Film Corporation and
should include a covering letter addressed to:
Hon. Tom Koutsantonis MP
Minister for Finance
Department of Treasury and Finance
State Administration Centre
200 Victoria Square, Adelaide, South Australia, 5000
The information provided in the application should include the following:
 the overall budget of the film broken broadly into the categories of:
salaries II)
services III)
overheads
IV) other;
 the anticipated South Australian spend and proposed South Australian
locations;
 the total number of employees associated with the production of the film,
including their positions together with details of the number of people
employed from within South Australia;
 titles of any other films produced by the production company making the
application;
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an indication of the economic benefits expected to flow on to South Australia
as a consequence of the film;
a short synopsis together with any other information which may assist the
Minister in assessing the application; and
any other information reasonably required by the SAFC to assist the Minister in
assessing the application.
The SAFC will endeavour to provide reasonable assistance to producers at all stages
of application. For more information contact the SAFC on +61 8 8394 2000.
how are applications assessed?
All applications are processed and recommended by the SAFC prior to being
submitted by the SAFC to the SA Minister for Finance on behalf of the applicant.
Applications for exemption are assessed by the Minister and granted at the Minister’s
discretion, on a case-by-case basis.
The application timeframe cannot be advised. However, the SAFC will endeavour to
notify applicants of how the application is progressing.
where do I submit my application?
Applications must be submitted in writing in the first instance to:
General Manager,
Industry Development & Production
South Australian Film Corporation
Kent Town Business Centre
PO Box 636
Kent Town SA 5071
Submission instructions are detailed in the checklist section of the Payroll Tax
Exemption form, found on the same SAFC website page as these guidelines.
when can I apply?
Applications for Payroll Tax Exemption can be made at any time.
where can I find out more?
 Visit www.safilm.com.au
 Contact the SAFC on 08 8394 2000
The fine print
The Payroll Tax Exemption is administered by the South Australian Government. Applicants are required to lodge their
applications with the South Australian Film Corporation who will process the application on the applicant’s behalf.
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