The South Australian Government has announced it will allow film and TV producers to apply for the provisional payroll tax exemption before their film or television program is made. The SA Minister for the Arts said that under the current provisions, there can be uncertainty about whether the exemption will be approved, meaning producers carrying the risk of these costs as a liability. The exemption applies automatically to films and television programs made wholly in South Australia and can also be granted to those that film 75% of the production in the State.
Source: SA Minister for the Arts news release, 4 October 2012
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