The Audit and Tax Realities Behind Every Production
The Auditand TaxRealities BehindEvery Production
The Australian screen sector is thriving on the surface, but the real story is unfolding in the financial and regulatory pressures shaping every production.
The Ground Is Shifting Across the Industry
Australia’s film and television industry continues to evolve amid shifting market conditions, funding reforms, and growing global competition. At Modoras, we stay closely connected to these developments through active engagement with key industry events, including Screen Forever and the American Film Market (AFM). In addition, we continue to work closely with industry leaders, peak bodies, and relevant government departments to deepen our understanding of regulatory changes, funding frameworks, and emerging challenges across the sector. This ongoing dialogue enables us to provide timely, informed support to production companies navigating an increasingly complex environment.
Current market trends highlight both opportunity and complexity. While international production and streaming investment in Australian content continues to expand, producers are increasingly navigating fragmented financing models involving multiple funding sources, private investors, pre-sales, and offset incentives. Rising production costs, tighter commissioning requirements from broadcasters and platforms, and heightened scrutiny from investors and regulators have added further layers of complexity to production financing and financial reporting. Recent changes to Australian streaming regulations are expected to drive additional investment in local content, creating new opportunities for producers and heightening the importance of compliance with offset and funding requirements.
Globally, Australia has established itself as a premier production hub, attracting high-budget feature films, television series, and streaming projects. Government incentives, a highly skilled workforce, and world-class post-production and visual effects capabilities consistently position the country as a stable and well-regulated jurisdiction for both domestic and international productions. The Producer Offset, PDV Offset, and Location Offset continue to enhance Australia’s appeal, enabling studios and producers to deliver high-quality content while navigating complex financing and compliance requirements.
Modoras works closely with clients across the Australian film and television sector, providing tailored audit and tax compliance services across feature films, television series, documentaries, and digital content. Our deep understanding of offset frameworks and regulatory expectations allows us to assist clients in managing risk, maintaining compliance, and focusing on creative outcomes.
By combining technical expertise with ongoing industry engagement and market insight, we help clients successfully navigate the challenges of production while maximizing opportunities in a thriving global industry.
If you have questions about audit requirements, tax compliance, or how current industry changes may impact your production or business, we encourage you to speak with the Modoras team.
