Program · Outcome 1: Confidence in the administration of aspects of Australia’s taxation and superannuation systems, including through helping people understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law; and in delivering effective and efficient business registry services

Program 1.5: Australian Screen and Digital Game Production Incentive

Program objective, as stated by the agency

The Australian Screen Production Incentive comprises 3 refundable film tax offsets: the Producer Offset, the Location Offset, and the Post, Digital and Visual Effects (PDV) Offset. These offsets are designed to ensure Australia remains competitive in attracting high budget film and television productions and are aimed at providing increased opportunities for Australian casts, crew, postproduction companies and other services to participate in these productions. The Digital Game Tax Offset (DGTO) provides eligible game developers with a refundable tax offset for qualifying Australian development expenditure from 1 July 2022. The offset is capped at $20 million per company (or group of companies that are connected or affiliated) per income year. The offset is designed to support the growth of the digital games industry in Australia. The Office for the Arts, along with Screen Australia and the ATO, have co administration responsibilities for the program. Screen Australia has responsibility for the Producer Offset while the Office for the Arts has responsibility for the Location, PDV and DGTO. The ATO conducts verification and reconciliation

Australian Taxation Office, 2026-27 Portfolio Budget Statements, PDF page 254 reported

$784m 2026-27 Budget estimate

−$34m (−4.2%) on 2025-26 estimated actual

Traced to named suppliers and grant recipients

AusTender and GrantConnect record the agency, not the program, so contracts and grants are shown on the entity page.

Published lines

Each row is one line of the program’s expense table in the 2026-27 Portfolio Budget Statements – Program Expense Line Items, as published.

Line	Kind	2025-26 estimated actual	2026-27 Budget estimate	Change	Treatment	Source
Taxation Administration Act 1953 - section 16 (Non-refund items)	administered	$818m	$784m	−$34m −4.2%	reported	Table 2.1.1, row 1267