Useful information regarding Income tax rates and award rates for film production in Australia.

Actor Award Rates *

Award/union minimum rates for perfomers in Australian features and television series as at 1 January 2011

AWARD MINIMUM RATES FOR PERFORMERS IN AUSTRALIAN FEATURES & TV SERIES

FEATURE FILM
		CLASS 1 ACTOR		CLASS 2 ACTOR
	Hrs/Rights%	Exc Hol Pay	Inc Hol Pay	Exc Hol Pay	Inc Hol Pay
		$	$	$	$
Award Min	8	$230.84	$250.07	$249.96	$270.78
Contracted Fee	10/110%	$666.55	$717.05	$721.76	$776.44
Award Min	40	$824.45	$893.13	$892.70	$967.06
Contracted Fee	50/110%	$2,380.60	$2,560.95	$2,577.67	$2,772.95

TELEVISION
		CLASS 1 ACTOR		CLASS 2 ACTOR
	Hrs/Rights%	Exc Hol Pay	Inc Hol Pay	Exc Hol Pay	Inc Hol Pay
		$	$	$	$
Award Min	8	$204.94	$222.01	$221.90	$240.38
Contracted Fee	10/102.5%	$491.86	$532.83	$532.56	$576.92
Award Min	40	$853.90	$925.03	$924.58	$1,001.60
Contracted Fee	50/102.5%	$2,049.36	$2,220.07	$2,218.99	$2,403.83
Program other than serial drama or comedy

WARDROBE & MAKE UP CALLS		$32.59	/hr for MIN 2.5hrs

AWARD MIN RATES FOR PERFORMERS IN OFFSHORE FEATURES & TV SERIES

Engagement	Hours	Exc Hol Pay	Inc Hol Pay
		$	$
Daily	8
Weekly	44

Cast & Crew Award Allowances *

Award/union minimum allowances for cast/crew on Australian features and television series as at Janaury 2011

CAST & CREW ALLOWANCES - FILM & TELEVISION

Crew Per Diems (as from 1st January 2011)

		Total Daily
		Catered	Non-catered
Breakfast	$14.80
Lunch	$16.60
Dinner	$25.40
Laundry	$12.00
Supper	$16.60

Cast Per Diems (as at 1st January 2011)

		Total Daily
		Catered	Non-catered
Breakfast	$14.70
Lunch	$16.60
Dinner	$25.30
Supper	$16.60

Crew Transport (as at 1st January 2011)

Motor car per/km	0.80
Motor car with equipment
Motorcycle per/km	0.40

Cast Transport - Feature & TV (as at 1st January 2011)

Motor car per/km	0.86
Motorcycle per/km	0.41

Crew Award Rates *

Award/union minimum rates for crew on Australian features and television series as at 1 January 2011

AWARD MINIMUM RATES FOR CREW - AUSTRALIAN FEATURES & TV SERIES

FEATURES & TELEVISION - AUSTRALIAN & OFFSHORE

CREW	5 DAY	5 DAY	6 DAY	CASUAL
LEVEL	40 HOURS	50 HOURS	60 HOURS	10 HR DAY ( + 20%)
1	$684.00	$940.50	$1,265.40	$225.72
2	$735.00	$1,010.63	$1,359.75	$242.55
3	$772.00	$1,061.50	$1,428.20	$254.76
4	$826.00	$1,135.75	$1,528.10	$272.58
5	$880.00	$1,210.00	$1,628.00	$290.40
6	$951.00	$1,307.63	$1,759.35	$313.83
7	$1,038.00	$1,427.25	$1,920.30	$342.54
8	$1,136.00	$1,562.00	$2,101.60	$374.88
9	$1,184.00	$1,628.00	$2,190.40	$390.72
10	$1,251.00	$1,720.13	$2,314.35	$412.83

Extras & Standins Award Rates *

Award/union minimum rates for extras/stand-ins/doubles/bit-players - Australian features and television series as at 1 January 2011

AWARD MINIMUM RATES FOR EXTRAS/STAND INS - AUSTRALIAN FEATURES & TV SERIES

FEATURE FILM
		EXTRA		DOUBLE/STAND-IN		< 2 LINES OF DIALOGUE
	Hrs	Exc Hol Pay	Inc Hol Pay	Exc Hol Pay	Inc Hol Pay	Exc Hol Pay	Inc Hol Pay
		$	$	$	$	$	$
Engaged by the hour	4	$99.20	$107.47			$138.48	$150.02
Engaged by the day	8	$165.34	$179.12	$161.81	$175.29
Engaged by the day	10	$227.34	$244.57	$222.49	$239.34
Engaged by the week	40			$663.60	$718.90
Engaged by the week	50			$912.45	$981.58

TELEVISION
		EXTRA/STAND-IN		DOUBLE		BIT PLAYER
	Hrs	Exc Hol Pay	Inc Hol Pay	Exc Hol Pay	Inc Hol Pay	Exc Hol Pay	Inc Hol Pay
		$	$	$	$	$	$
Engaged by the hour	4	$91.64	$99.28	$91.64	$99.28	$99.88	$108.20
Engaged by the day	8	$175.95	$190.61	$175.95	$190.61	$188.54	$204.25
Engaged by the day	10	$241.93	$262.09	$241.93	$262.09	$259.24	$280.85
Engaged by the week	40			$733.11	$794.20	$785.59	$851.06
Engaged by the week	50			$1,008.03	$1,092.03	$1,080.19	$1,170.20
Program other than serial drama or comedy

Income Tax Rates

Australian individual and corporate income tax rates for residents and non-residents for the tax year ending 30 June 2011

INDIVIDUAL RESIDENT INCOME TAX RATES FOR Y/E 30 JUNE 2011

Taxable income	Tax on this income
$0 - $6,000	Nil
$6,001 - $37,000	15c for each $1 over $6,000
$37,001 - $80,000	$4,650 plus 30c for each $1 over $37,000
$80,001 - $180,000	$17,550 plus 37c for each $1 over $80,000
$180,001 and over	$54,550 plus 45c for each $1 over $180,000

The above rates exclude the medicare levy of 1.5%

INDIVIDUAL NON-RESIDENT INCOME TAX RATES FOR Y/E 30 JUNE 2011

Taxable income	Tax on this income
$0 - $37,000	29c for each $1
$37,001 - $80,000	$10,730 plus 30c for each $1 over $37,000
$80,001 - $180,000	$23,630 plus 37c for each $1 over $80,000
$180,001 and over	$60,630 plus 45c for each $1 over $180,000

Applies to non-resident cast, crew, musicians where the applicable
Double Tax Treaty does not exempt this income from Australian tax
USA resident actor/musician earning less than US$10,000 may have no Australian tax liability

CORPORATE INCOME TAX RATES FOR Y/E 30 JUNE 2011

Year of Income	Tax Rate (flat)
2002 - 2011	30%
2001	34%

Non-resident cast, crew and musicians subject to Australian tax, may be able to contract their services via a foreign loan-out corporation to receive the above 30% withholding rate.

Payroll Fringes *

Award/union minimum payroll/fringes for cast/crew on Australian features and television series as at 1 July 2009

AUSTRALIAN PAYROLL FRINGES

(paid by the production on top of Gross Fee)

	payroll tax	p'roll tax grossed up	workers' comp	holiday pay	super (pension)	total
NSW	5.75%	6.75%	1.02%	8.33%	9%	25.10%
QLD	4.75%	5.57%	0.91%	8.33%	9%	23.82%
SA	4.95%	5.81%	1.31%	8.33%	9%	24.45%
VIC	4.95%	5.81%	0.43%	8.33%	9%	23.57%
WA	5.50%	6.45%	0.69%	8.33%	9%	24.47%
NT	6.20%	7.27%	quote req*	8.33%	9%	24.60%
TAS	6.10%	7.16%	quote req*	8.33%	9%	24.49%
ACT	6.85%	8.04%	quote req*	8.33%	9%	25.37%

* Total should be inflated to include negotiated w/comp rates
Payroll tax is grossed up to include super and holiday pay
Workers comp rates are GST exclusive and grossed up where applicable

As at 1 January 2006 Super rate for Cast is 10% - please add 1% to totals for Cast

Terminology Key
Holiday Pay is Vacation Pay due on termination of engagement
Super is Employer Pension contribution

PAYROLL TAX THRESHOLDS & WEBSITES

STATE	MONTHLY THRESHHOLD	YEARLY THRESHHOLD	PAYROLL TAX WEBSITE	W/COMP WEBSITE
NSW	50,000	600,000	www.osr.nsw.gov.au	www.workcover.nsw.gov.au
VIC	45,833	550,000	www.sro.vic.gov.au	www.workcover.vic.gov.au
QLD	83,333	1,000,000	www.osr.qld.gov.au	www.workcover.qld.gov.au
SA	42,000	504,000	www.treasury.sa.gov.au	www.workcover.com
WA	62,500	750,000	www.srd.wa.gov.au	www.workcover.wa.gov.au
TAS	84,167	1,010,000	www.tres.tas.gov.au	www.wsa.tas.gov.au
NT	100,000	1,200,000	www.nt.gov.au	www.nt.gov.au
ACT	104,167	1,250,000	www.revenue.act.gov.au	www.workcover.act.gov.au

State Incentive Summary *

Australian state based incentives snapshot

AUSTRALIAN STATE BASED INCENTIVES SNAPSHOT

State	Incentive	Spend Qualification	Value	When Paid	Website
QLD	Payroll Tax Rebate	Min A$3.5m	Approx 5.57% of Payroll	On completion	www.pftc.com.au
	Cast/Crew Rebate	Employ QLD residents	12.5% of QLD payroll Max A$850k	On completion
	Head of Dept Rebate	Employ QLD H.O.D.s	Max A$50k	On completion
	Post Rebate	Min A$1m	Max A$100k-A$300k	On completion
NSW	Location Attraction Rebates	A$5m production or A$3m post	Approx 1.5-2% of payrol l(Footloose req'ment)	On completion	www.fto.nsw.gov.au
SA	Payroll tax exemption	Prodn made substantially in SA	Approx 6.65% of payroll	Upfront exemption	www.safilm.com.au
VIC	Location Attraction Rebates	Prod footloose Calc on Vic spend	Subjective - Subject to negotiation	On completion	www.film.vic.gov.au

Other State/Territory websites:

Western Australia - www.screenwest.com.au

Tasmania - www.screen.tas.gov.au

Nothern territory - www.dcdsca.nt.gov.au

This list is not exhaustive, other soft finance contributions may be available

Consult the websites for more details and contact information

All of the above incentives can be accessed in conjunction with the Federal Offsets (Location, PDV & Producer).

International entertainment financial services group

Useful Info