Significant Australian Content: Passing the test

Some call it the ‘kangaroos and koalas’ requirement forcing producers to include stereotypical Australian elements in their work; others object that projects with no visible ‘kangaroos and koalas’ should not be eligible for the Producer Offset. Can the Significant Australian Content test be improved to stop this debate?

Beyond productions’ documentary series Taboo was the first project to be denied the Producer Offset based on the incentive’s crucial Significant Australian Content test. It is also the first to be challenged in both the Administrative Appeals Tribunal and Federal Court.

“To date Beyond has incurred over $200,000 in legal fees as a result of appealing the Screen Australia decision to reject our application,” said the company’s managing director Mikael Borglund. “Screen Australia engaged Senior Counsel and a junior barrister, plus they have the use of their in-house legal department. I imagine their costs would be similar.”

This expensive legal fight is taking place over the SAC test, a key differentiator between the 15 percent Location Offset available to international productions shooting in Australia, and the more generous Producer Offset for Australian projects and official co-productions.