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Final QAPE spreadsheet - 40_ - Screen Australia

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Final QAPE spreadsheet - 40_ - Screen Australia Powered By Docstoc
					                                 PRODUCER OFFSET
                           FINAL QAPE SPREADSHEET (40%)
                                    THIS DOCUMENT CONTAINS 11 x WORKSHEETS

a   Covering page
b   QAPE spreadsheet
c   GST calculator
d   Expenditure in a Foreign Currency Calculator
e   Related party transactions
f   Development expenditure breakdown
g   Expenditure as a Foreign Resident
h   Expenditure on flights to and from Australia
i   Expenditure incurred on travel costs in other countries
j   Expenditure on a 'non-Australian' resident working both in Australia and overseas
k   Expenditure on an Australian resident working both in Australia and overseas

QAPE SPREADSHEET (Worksheet b)

 — Manually input your total film expenditure (ex. GST) into Column (A). These figures must match the "estimate final
   costs" on your final cost report. FOR OFFICIAL CO-PRODUCTIONS these figures should be the combined
   expenditure of both the Australian co-producing partner (the applicant) and the foreign co-producing partner in
   Australian dollars.
 — If you have any "estimate to complete" costs on your final cost report, these costs must be included in your final
   QAPE spreadsheet as they make up part of the total final costs of your film. The "estimate to complete" costs will
   need to be listed as exclusions unless there was a liability to pay in place prior to completion of the film (ie: an invoice,
   contract).
 — If your project is an OFFICIAL CO-PRODUCTION, list all expenditure by the foreign co-producing partner in Column
   (B1). None of this expenditure is QAPE, but as mentioned above, makes up part of your total final costs.

 — List any exclusions / non-QAPE / pre 1 July 2007 spend by the applicant in Column (B2) - all GST EXCLUSIVE.

 — Please fill out the "comments" column to clarify your exclusions. For example - overseas copyright purchase,
   financing legals, gratuities. This information helps streamline our assessment process. It doesn't matter if the text
   cannot be seen in the printed version, as it will be visible in the electronic version.

 — For details on how to list your QAPE and non-QAPE GST see Worksheet ( c )

 — Please remember to type in project name on the QAPE spreadsheet and the actual date in the header section.


BTL QAPE GST CALCULATOR (Worksheet c)

The Producer Offset is GST inclusive. You must take your GST into account when calculating the final QAPE figure on
which the Offset is based. All GST must be listed on the QAPE spreadsheet - some companies may choose to report the
GST line by line, however other companies may prefer to list their GST as a lump sum.

Worksheet (c) is designed to help applicants who want to report GST as a lump sum. Please read this worksheet carefully.

You must supply copies of BAS statements if you want to report GST as a lump sum.


EXPENDITURE IN A FOREIGN CURRENCY (Worksheet d)

If the applicant incurs any expenditure in a foreign currency (regardless of whether that expenditure was QAPE or non-
QAPE), all expenditure in a foreign currency must be converted into Australian dollars and recorded as outlined in
Worksheet (d). NB: This does not include expenditure by the foreign co-producing partner (this is already accounted for in
Column (B1).

Please read Worksheet (d) VERY CAREFULLY, before making any "expenditure in a foreign currency" calculations.




                                                                                                  Version 1.1_September2011
RELATED PARTY TRANSACTIONS (Worksheet e)

You must provide a list with the names of all companies (as identified in the expenditure statements) that provided goods or
services in the making of the film that are associated with the applicant or any of its associated entities (ie: common
shareholders or directors). See Worksheet (e) for further details.


DEVELOPMENT EXPENDITURE BREAKDOWN (Worksheet f)

All development expenditure must be listed in Worksheet (f). This is to confirm whether development expenditure is QAPE
or non-QAPE. For further information regarding the repayment of development loans, please refer to the At A Glance
document available on our website.


EXPENDITURE AS A FOREIGN RESIDENT COMPANY (Worksheet g)

If expenditure has been incurred when a company is neither an Australian resident nor has both a permanent establishment
in Australia and an ABN, that expenditure is not eligible as QAPE.

Therefore, if the company starts a production as a non-resident without a permanent establishment in Australia this will
reduce its QAPE. However, these costs will still make up part of the total final costs of the project.

This is not expected to impact on the majority of Producer Offset projects, as they are primarily developed by Australian
production companies. However, please complete Worksheet (g) if applicable. Any expenditure as a foreign resident as
outlined in this worksheet must be listed manually as an exclusion in Column (B) on the QAPE spreadsheet.


EXPENDITURE ON FLIGHTS TO AND FROM AUSTRALIA (Worksheet h)

This worksheet is intended to assist you in calculating exclusions relating to travel costs to and from Australia. It is not
linked to the QAPE spreadsheet. However, applicants may find it helpful to use this as a template when reporting
expenditure on international travel costs.


EXPENDITURE INCURRED ON TRAVEL COSTS IN OTHER COUNTRIES (Worksheet i)

This worksheet is intended for guidance only, to assist you in working out your exclusions relating to travel costs incurred
in other countries. It is not linked to the QAPE spreadsheet.


EXPENDITURE ON 'NON-AUST.' RESIDENT WHO WORKS BOTH IN AUST. & OVERSEAS (Worksheet j)

This worksheet is intended for guidance only, to assist you in working out your exclusions relating to expenditure on a 'non-
Australian' resident working both in Australia and overseas. It is not linked to the QAPE spreadsheet.


EXPENDITURE INCURRED ON AUSTRALIAN RESIDENTS WHO WORK IN BOTH AUSTRALIA AND OVERSEAS
(Worksheet k)

This worksheet is intended for guidance only, to assist you in working out your exclusions relating to expenditure on an
Australian resident working both in Australia & overseas. It is not linked to the QAPE spreadsheet.

DEPRECIATING ASSETS

For information on depreciating assets, please see the Depreciating Asset Fact Sheet which is available on our website.

                                                           PLEASE NOTE
                Screen Australia has taken great care to ensure that the formulas in the QAPE spreadsheet and
             the attached worksheets are correct. However, as the formulas are not locked, errors can occur when
            numbers are entered to override formulas and/or when lines are added or subtracted. Screen Australia
                takes no responsibility for the accuracy of your budget or spreadsheets. Please check each line
            where you have entered figures and ensure the accuracy of the sub-totals and totals lines and columns.




                                                                                                  Version 1.1_September2011
                                                                             FINAL QAPE SPREADSHEET - 40%                                                                         Version 1.1_September2011

"PROJECT TITLE"
                                                                                                                                     Any cells coloured blue are linked to the attached worksheets ( c )
                                                                                                                                     Any cells in orange are precedents to attached worksheet ( c )
                                          Total Final Costs
                                          20% ATL inc GST              (A)              (B1)              (B2)             (C)                (D)                 (E)                (F)                (G)

 CODE              ALL IN AUD                   COMMENT               TOTAL           FOREIGN         AUSTRALIAN       TOTAL QAPE           GST ON               TOTAL            GST ON              TOTAL
                                                   ON                  FILM        CO-PRODUCER         APPLICANT       EXPENDITURE           QAPE                QAPE            NON-QAPE             FINAL
                                                  COST             EXPENDITURE     EXPENDITURE        EXCLUSIONS,        (EX. GST)           ITEMS             (INC GST)           ITEMS              COSTS
                                                                     (EX. GST)    (see note below)   N-QAPE/PRE-JULY                 (enter ATL manually)                   (enter ALL manually)     INC GST
        STORY
        DEVELOP
        PRODUCERS
        DIRECTOR
        CAST
        FRINGES
        ADJUSTMENT (if applicable) for    Using Exchange rate #2
        expenditure in foreign currency   Refer to worksheet (d)
        TOTAL ATL                                 #DIV/0!
        PROD MANAGEMENT
        PROD ACCOUNTING
        AD'S and SCRIPT SUPER
        CAMERA
        SOUND
        LIGHTING
        GRIPS
        COSTUME
        MAKEUP
        HAIR
        ART (DESIGN) CREW
        ACTION VEHICLES
        LIVESTOCK
        CONSTRUCTION
        SFX & GUNS
        VIZ FX and ANIMATION
        OHSS and SAFETY
        TUITION and TECH ADV
        SECOND UNIT
        OFFSHORE CREW
        OVERTIME & LOADINGS
        TOTAL WAGES
        FRINGES & WORK.COMP.
        CASTING FEES
        PRINCIPAL CAST
        SUPPORTING CAST
        STANDINS and DOUBLES
        STUNTS
        EXTRAS (CROWD)
        COSTUMES
        MU & HAIR
        LOCATIONS
        STAGE RENTAL
        CONSTRUCTION
        PROPS & SETS
        ACTION VEHICLES
        LIVESTOCK
        SFX & GUNS
        VFX (PHYSICAL)




                                                                                                                                                                                                                    3/04/2014
                                                                                                                                                                                                   Spreadsheet dated:
CODE              ALL IN AUD                  COMMENT                TOTAL           FOREIGN       AUSTRALIAN       TOTAL QAPE           GST ON            TOTAL           GST ON              TOTAL
                                                 ON                   FILM       CO-PRODUCER        APPLICANT       EXPENDITURE           QAPE             QAPE          NON-QAPE              FINAL
                                                COST              EXPENDITURE     EXPENDITURE      EXCLUSIONS,        (EX. GST)           ITEMS          (INC GST)          ITEMS              COSTS
                                                                    (EX. GST)   (IF APPLICABLE)   N-QAPE/PRE-JULY                 (enter ATL manually)               (enter all manually)     INC GST
       ANIMATION and PUPPETRY
       FILM & LAB - SHOOT
       FILM & LAB - SHOOT
       STOCK FTGE & ARCHIVE
       CAMERA EQUIP
       SOUND EQUIP
       LIGHTING EQUIP
       GRIP EQUIP
       UNIT FACILITIES
       SAFETY
       RENTALS & STORES
       TRAVEL & TRANSPORT
       HOTEL, LIVING,CATERING
       INSURANCES
       OFFICE EXPENSES
       OFFSHORE SHOOT
       SECOND UNIT EXPENSES
       TOTAL PRODUCTION
       POST: CREW WAGES
       POST:OFFICE & RENTALS
       POST: TRAVEL & HOTEL
       POST: LAB (IMAGE)
       POST: CGI/VFX
       POST: SOUND
       MUSIC
       PUBLICITY & STILLS
       DELIVERY
       TOTAL POST PRODUCTION
       TOTAL BELOW THE LINE
       LEGAL
        - Audit
        - Cashflow/Interest
        - Bank Fees
        - Company Fees
        - Financing
        - Title Search
        - Production Legals
        - Gap Legals
        - Equity Legals
       OVERHEAD
       SUB TOTAL
       COMPLETION BOND
       CONTINGENCY
       FINANCE
       LEVIES
       MARKETING
       ADJUSTMENT (if applicable) for    Using Exchange rate #2
       expenditure in foreign currency   Refer to worksheet (d)
       SUB TOTAL

       BTL GST - linked to Worksheet (c )
       GST PAID ON ASSETS - linked to Worksheet (c )

       GRAND TOTAL
                                                                                                                                                                      TFC cross check:      TRUE
                                                                                                                                                                      GST cross check:      TRUE




                                                                                                                                                                                                             3/04/2014
                                                                                                                                                                                            Spreadsheet dated:
     QAPE CALCULATION SUMMARY - ALL FIGURES ARE GST INCLUSIVE                                                                                                   SCREEN AUSTRALIA USE ONLY
                                                                                                                                                                 OVERHEADS CALCULATION
Total Final Costs                                                    = Total Film Expenditure + GST on QAPE items + GST on non-QAPE items
                                                                                                                                                       5% of Total Final Costs
20% of Total Final Costs (cap on ATL)                                                                                                                  $500,000 cap                              $500,000

ATL QAPE                                                                                                                                               Actual overheads claimed (ex. GST)
                                                                                                                                                       GST on overheads
TOTAL QAPE as per Column (E)                                                                                                                           Total overheads (inc. GST)
ATL QAPE Reduction if applicable                                                                                                                       Did applicant exceed either cap?           NO

FINAL QAPE
Rebate calculation @ 40% of QAPE
Rebate as a % of Total Final Costs                         #DIV/0!


    EXPENDITURE IN A FOREIGN CURRENCY - THRESHOLD CALCULATION                                                                IMPORTANT NOTE FOR OFFICIAL CO-PRODUCTIONS
                                                                                                                             Manually input your total budget (excluding GST) into Column (A). For official
Total QAPE as per above:                                                                                                     co-productions these figures should be the combined expenditure of both
                                                                                                                             the Australian co-producing partner (the applicant) and the foreign co-
IF APPLICABLE - Plus expenditure by foreign co-producing             CO-PRODUCTIONS ONLY - this figure enables you to        producing partner in Australian dollars.
partner (if expenditure had been QAPE).                              reach the relevant QAPE threshold
                                                                                                                             Then list all expenditure by the foreign co-producing partner in Column (B1).
ABOVE THE LINE Exchange Rate adjustment                              Enter figures manually from Worksheet (d)               None of this expenditure is QAPE, but as mentioned above, it makes up part
(using Exchange Rate #1 adjustment) as per Worksheet (d)                                                                     of your total budget.

BELOW THE LINE Exchange Rate adjustment                              Enter figures manually from Worksheet (d)               List any exclusions for the applicant company in Column (B2).
(using Exchange Rate #1 adjustment) as per Worksheet (d)

Revised QAPE for THRESHOLD purposes only:




                                                                                                                                                                                                              3/04/2014
                                                                                                                                                                                             Spreadsheet dated:
                                                 CALCULATION OF BTL QAPE GST


"PROJECT TITLE"

The Producer Offset is GST inclusive. For example, if a rental company charges the applicant company $5,000 + $500 GST for
camera hire, the applicant is able to claim QAPE on $5,500. You must take your GST into account when calculating the final QAPE
figure on which the Offset is based.

The Producer Offset Unit acknowledges that the reporting of GST as part of a project's total final costs is unusual and may prove
challenging. However, it is essential that you record your QAPE GST and non-QAPE GST accurately.

Some companies may choose to report their QAPE and non-QAPE GST line by line, however other companies may prefer to list their
QAPE GST as a lump sum. The method below may help companies who do not want to report their GST line by line.

If you wish to use the "lump sum" method below please complete the following:

1) All Above-the-Line GST must be listed manually line by line into Column (D) and Column (F) on the QAPE spreadsheet as these
figures may affect your 20% ATL cap.

2) All Below-the-Line NON-QAPE GST must also be listed manually line by line into Column (F) on the QAPE spreadsheet.

3) However, all Below-the-Line QAPE GST may be listed as one lump sum at the bottom of your spreadsheet. In order to reach this
figure, complete the table below, in conjuction with your QAPE spreadsheet.

4) GST paid on the purchase of assets is non-QAPE - please enter this amount manually below, and the amount will be sent to the
QAPE worksheet

           PLEASE NOTE THAT APPLICANTS MUST SUPPLY COPIES OF ALL BAS STATEMENTS AS PER BELOW


             PERIOD                    NON-CAPITAL                GST ON
                OF                      PURCHASES              PURCHASES
               BAS                  (Item G11 on BAS)        (Item 1B on BAS)
  01 January - 31 March 2010
     01 April - 30 June 2010
  01 July - 30 September 2010
 1 October - 31 December 2010


TOTAL GST PAID:                                                                    This sum MUST equal the total of your QAPE &
                                                                                   non-QAPE GST

minus GST paid on BTL NON-QAPE items                                               formula taken from Worksheet (b) - double check
minus GST paid on ATL NON-QAPE items                                               formula taken from Worksheet (b) - double check
minus GST paid on purchase of ASSETS                                               formula taken from Worksheet (b) - double check

GST paid on QAPE items

minus GST paid on QAPE ATL                                                         formula taken from Worksheet (b) - double check

TOTAL GST paid on QAPE BTL                                                         figure sent to Worksheet (b) - double check



       VERY IMPORTANT - DO NOT USE BOTH METHODS - EITHER LIST ALL YOUR GST LINE BY LINE ON YOUR QAPE
      SPREADSHEET, OR FOLLOWING THE INSTRUCTIONS ABOVE, LIST YOUR BELOW-THE-LINE GST AS A LUMP SUM



   VERY IMPORTANT - IF YOU CHOOSE TO LIST YOUR GST LINE BY LINE AND NOT USE THIS SUMMARY SHEET, PLEASE
                       DELETE FORMULA IN CELL L115 ON THE ACTUAL QAPE SPREADSHEET.




                                                                                                       Version 1.1_September2011
                                                                      EXPENDITURE INCURRED IN A FOREIGN CURRENCY


                                   PLEASE CONTACT THE PRODUCER OFFSET & CO-PRODUCER UNIT BEFORE COMPLETING THE CALCULATIONS ON THIS SHEET

If an applicant company incurs any expenditure in a foreign currency (regardless of whether that expenditure was QAPE or non-QAPE) all expenditure incurred in a foreign currency must be converted into
Australian dollars and recorded as outlined below.

This includes expenditure that may have been incurred in Australia, but in a foreign currency. For example a non-Australian cast member working in Australia may be paid in US dollars or a license fee may have
been paid to a French broadcaster in Euros. For the purposes of the Producer Offset, the following rules still apply.

IMPORTANT NOTE:
This does not mean, however, that all non-Australian costs must be converted to Australian dollars. To explain how this can operate in practice, imagine a documentary film maker called Brad Jones who travels
to Cambodia for 5 weeks and uses his personal credit card to pay for accommodation, location fees, food, transport etc.

He returns to Australia, invoices the applicant company for the charges incurred on his credit card and is reimbursed in Australian dollars by the applicant company.


In that case, the costs incurred by the applicant company are not incurred in a foreign currency; they are incurred in Australian dollars. There is therefore no need to convert any foreign expenditure. So,
generally, applicants are only required to make the currency conversion if the actual applicant company incurred the expenditure in a foreign currency. With reference to the case above, the applicant company
did not actually incur any expenditure in a foreign currency, Brad Jones did.

There are two types of exchange rates to be calculated - both for different purposes:

EXCHANGE RATE #1
For the purposes of meeting the QAPE thresholds, expenditure must be converted into Australian dollars using the foreign exchange rate for the day on which principal photography commenced. This is to
provide certainty to applicants that they have met the requisite QAPE threshold.

EXCHANGE RATE #2
For the purposes of calculating the final QAPE figure upon which the Producer Offset is based, the exchange rate used for expenditure in a foreign currency will be averaged across the entire period in which
QAPE occurred.


Therefore your final QAPE figures will probably be different to your actual expenditure as reported in your general ledger or cost report. This adjustment must be reflected on your final QAPE spreadsheet,
and the offset will be based on this adjusted amount.

BEFORE YOU START
Regardless of which official rates you use, please provide a print out of the method of your foreign currency calculations and the figures on which they are based. Please use the same rate source for both
calculations. The following are examples only - please complete and adjust as per your individual requirements.




                                                                                                                                                                                                      Version 1.1_September2011
                                                                          HOW TO CALCULATE YOUR EXCHANGE RATES


EXCHANGE RATE #1 (FOR THRESHOLD PURPOSES ONLY) -                                                              EXCHANGE RATE #2 (TO DETERMINE QAPE) - AVERAGE
       1ST DAY OF PRINCIPAL PHOTOGRAPHY                                                                                EXCHANGE RATE TO BE USED

Date of first day of princ. photography:       12-Mar-08                                                 Date QAPE first incurred:                          7-Jan-08
                                                                                                         Date QAPE last incurred                           20-Aug-08
  AUD =                                          USD                                                             AUD =                 USD
Exchange Rate:                                                                                           Exchange Rate:
12-Mar-08                                       0.9324                                                   07-Jan-08                           0.871   date QAPE first incurred
                                                                                                         07-Feb-08                           0.894
                                                                                                         07-Mar-08                           0.928
                                                                                                         07-Apr-08                           0.927
                                                                                                         07-May-08                           0.943
                                                                                                         07-Jun-08                           0.960
                                                                                                         07-Jul-08                           0.953
                                                                                                         20-Aug-08                           0.871    date QAPE last incurred


                                                                                                         Average:                            0.918


ABOVE THE LINE
Purchase               Details              Purchase Price      Price at time     Purchase price using         Total             NON-QAPE &          Purchase price using       Exchange Rate        QAPE ONLY
  date                                       in US Dollars       of purchase       Exchange Rate #2        Exchange Rate         EXCLUSIONS           Exchange Rate #1            Adjustment        ADJUSTMENT
                                                               in Aust. dollars          0.918              Adjustment           ADJUSTMENT                0.9324               for THRESHOLD      for THRESHOLD
                                                                                                                                Enter manually                                                     Enter manually

            SAMPLE ONLY:
1/01/2008   Story rights purchase              USD 500            AUD 750              AUD 544                -AUD 206               -AUD 206               AUD 536               -AUD 214



                                           Total Spent            AUD 750                                     -AUD 206               -AUD 206


            Exchange Rate TOTAL Adjustment - ABOVE THE LINE                                                   -AUD 206
            to be entered manually in Column (A) - CELL D20 on your QAPE spreadsheet

                                           Exchange Rate EXCLUSIONS Adjustment - ABOVE THE LINE                                      -AUD 206
                                           to be entered manually in Column (B2) - CELL H20 on your QAPE spreadsheet

                                                                                                                              Exchange Rate Adjustment for THRESHOLD ONLY
                                                                                                                              to be entered manually in CELL D146 on your QAPE spreadsheet




                                                                                                                                                                                    Version 1.1_September2011
BELOW THE LINE
Purchase              Details                Purchase Price      Price at time     Purchase price using         Total         NON-QAPE &          Purchase price using   Exchange Rate         QAPE ONLY
  date                                        in US Dollars       of purchase       Exchange Rate #2        Exchange Rate     EXCLUSIONS           Exchange Rate #1        Adjustment         ADJUSTMENT
                                                                in Aust. dollars          0.918              Adjustment       ADJUSTMENT                0.9324           for THRESHOLD       for THRESHOLD
                                                                                                                             Enter manually                                                  Enter manually
            SAMPLE ONLY:
1/01/2008   Accomm - Aust. crew                USD 1,000          AUD 1,144             AUD 1,089              -AUD 55                                 AUD 1,073             -AUD 71                      -AUD 71
1/02/2008   Hire of equipment (in the US)      USD 1,600          AUD 1,771             AUD 1,742              -AUD 29           -AUD 29               AUD 1,716             -AUD 55
1/02/2008   Purchase of props (in the US)      USD 2,500          AUD 2,767             AUD 2,722              -AUD 45           -AUD 45               AUD 2,681             -AUD 86


                                            Total Spent           AUD 5,682                                    -AUD 129          -AUD 74                                                         -AUD 71


            Exchange Rate TOTAL Adjustment - BELOW THE LINE                                                     -$129
            to be entered manually in Column (A) - CELL D112 on your QAPE spreadsheet

                                            Exchange Rate EXCLUSIONS Adjustment - BELOW THE LINE                                   -$74
                                            to be entered manually in Column (B2) - CELL H112 on your QAPE spreadsheet

                                                                                                                            Exchange Rate Adjustment for THRESHOLD ONLY                            -$71
                                                                                                                            to be entered manually in CELL D149 on your QAPE spreadsheet




                                                                                                                                                                              Version 1.1_September2011
                                             RELATED PARTY TRANSACTIONS


"PROJECT TITLE"

Any expenditure between related/associated companies is required to be declared at Final Certificate stage. Large
transactions that do not detail expenditure between the applicant company and an associated company will not be accepted
by the POCU (for example a bulk re-charge between one company to another). We require a line by line breakdown of any
related party expenditure to confirm if the expenditure is QAPE or non-QAPE and to ascertain the commercial reasonability of
the charges. Please complete the table below. You may also be required to provide detailed supporting paperwork.

GL Code      Date        Payee                          Details                                        Amount
                                                        (including the name and role of person if      (excl GST)    QAPE or
                                                        applicable, the rate charged, quantity and                   N-QAPE
                                                        timeframe of services)
Acceptable Examples:

6-6100       24-Jul-11   Post House Pictures Pty Ltd    Hire of edit suite - $1,000 / week x 6 weeks        $6,000

                                                        Production Manager (Bob Jones) - 5 weeks
6-1023       27-Jul-11   Bob Jones Pty Ltd              @ $1,200                                            $6,000

                                                        Producer Fee - Mary Smith - Total as per
6-1089       10-Aug-11   This Time Pty Ltd              contract                                           $50,000

6-1089       17-Aug-11   Your Film Pty Ltd              Office rent (post) 6 weeks @ $250/week              $1,500


Unacceptable Example (what not to do):
6-1040     01-Sep-11 Another Film Pty Ltd               Reimburse for production services                  $12,000




                                                                                                 Version 1.1_September2011
                                      DEVELOPMENT EXPENDITURE


"PROJECT TITLE"

All development expenditure must be listed below. This is to confirm whether development expenditure is QAPE
or non-QAPE. For further information regarding the repayment of development loans, please refer to the At A
Glance document available on our web

TOTAL DEVL. EXPENDITURE AS PER COST REPORT & QAPE S'SHEET                                       $0
                          Source                     Details                            Amount
Example Only:    ScreenNSW              Development Loan                                   $4,000
                 ScreenNSW              Interest on Loan                                     $400
                 ABC                    Development Loan                                  $15,000

                                                    Total                                 $19,400

DEVELOPMENT BREAKDOWN TO DETERMINE QAPE
Code   Date    Payee                 Details                                           Amount         QAPE /
                                                                                                     non-QAPE
Example Only:

         12-Mar-10    Joe Bloggs                    Preparation of budget                  $3,000        QAPE
         02-Feb-10    Jet Airways                   Flights for casting in US              $5,200    Non-QAPE
         02-Feb-10    Suzie Briggs                  Preparation of schedule                $3,000
         02-Feb-10    Qantas Airways                Flights for Aust. Location recce       $1,200
         02-Feb-10    Holiday Inn Canberra          Accom. For Aust location recce           $750
         02-Feb-10    Hilton New York               Accom for US location recce              $800
         03-Mar-10    ScreenNSW                     Interest on development loan           $1,000
         04-Mar-10    Just So Productions Pty Ltd   Making of sizzle reel                  $3,000
         07-Mar-10    Production Company Pty Ltd    Office rent (development)              $1,450




                                                                                    Total QAPE          $3,000
                                                                                Total Non-QAPE          $5,200



                                                                                 Version 1.1_September2011
                      EXPENDITURE AS A FOREIGN RESIDENT COMPANY


"PROJECT TITLE"

Code   Date       Payee                 Details                         Amount
                                                                        (excl GST)




                                                              Version 1.1_September2011
                                                                            EXPENDITURE ON FLIGHTS TO AND FROM AUSTRALIA


                                                       This sample worksheet is intended for guidance only. It is not linked to the QAPE spreadsheet.
            Travel to and within other countries is only considered QAPE if the subject matter of the film reasonably requires the location in which the expenditure is occurred to be used for principal photography


    Date          Name        Crew or     Aust.    Flight                              Production     No. days  Service          Total      QAPE        non       Contract Comments
     of                        Cast      Resident  From                     To           Period          in     Provider         Cost                  QAPE       sighted
   Travel                                 Y / N                                                        Aust.                                                       Y/ N
20-Feb-08      John Smith    Crew           Y     Sydney                Bangkok      Pre-production      n/a   Showtravel           $700         $0       $700               Aust. resident travelling O/S for pre-pro.
03-Mar-08                                         Bangkok               Sydney                                 Showtravel           $700       $700         $0               Therefore only incoming fare to Aust = QAPE


15-Jan-08      Betty Smith Cast              N       LA                 Sydney       Shoot                n/a     Qantas          $4,000     $4,000         $0       Y       US resident travelling to Aust for shoot.
02-Feb-08                                            Sydney             LA                                        Qantas          $4,000         $0     $4,000               Therefore only incoming fare to Aust = QAPE


01-Jan-08      Bill Smith    Crew            Y       Sydney             Hong Kong Shoot                   n/a     Qantas            $600       $600          $0              Aust.resident travelling O/S for shoot.
25-Jan-08                                            HK                 Sydney                                    Qantas            $600       $600          $0              Therefore 100% of airfares = QAPE


01-Jan-08      Joe Blow      Crew            N       LA                 Sydney       Shoot                 4      Qantas            $600          $0      $600               US crew member in Aust. for less than 14
25-Jan-08                                            Sydney             LA                                        Qantas            $600          $0      $600               days, therefore no fares eligible for QAPE


01-Jan-08      Katie Jones   Crew            N       LA                 Sydney       Shoot                21      Qantas            $600       $600         $0               US crew member in Aust. for more than 14
25-Jan-08                                            Sydney             LA                                        Qantas            $600         $0       $600               days, therefore incoming flight = QAPE


02-Feb-08      Jack Smith    Cast            N       Sydney             Dili         Shoot                        Air North         $600         $0       $600               US resident travelling from Sydney to O/S
09-Mar-08                                            Dili               Sydney                                    Air North         $600       $600         $0               location = non-QAPE. Return fare O/S to
                                                                                                                                                                             Australia = QAPE only if for making of the film


                                                                                     Total:                                      $14,200     $7,100     $7,100
                                                                                                                                            QAPE       non-
                                                                                                                                                       QAPE
1)             All travel within Australia for both Australian and non-Australian residents is QAPE

2)             Non-Australian residents travelling to and from Australia for pre / shoot / post is 50% QAPE (ie: incoming flight only)
               (NB: 2 week rule for non-cast / non-residents applies)

3)             Australian residents travelling to, from and within another country for principal photography - 100% QAPE
               NB: If the Australian resident travels to another country for principal photography but undertakes work on pre-production
               or post production in a time period immediately before or after principal photography their airfare would be 100% QAPE

4)             Australian residents travelling to and from another country for pre and post production - 50% QAPE (ie: incoming flight to Australia)

5)             Where filming takes place in another country, expenditure on non-Australian residents travelling from Australia to another country
               is non-QAPE (ie: L.A. based actor travelling from Sydney to Vietnam)

               Expenditure on non-Australian residents returning to Australia from another country would be QAPE only if the person will be continuing to work on the making of the film.
               If for example an actor's work is completed in Vietnam and they are only flying back to Sydney to then fly home to LA, this would not be QAPE.



                                                                                                                                                                                Version 1.1_September2011
                    EXPENDITURE INCURRED ON TRAVEL COSTS IN OTHER COUNTRIES


                      Travel costs include accommodation / per diems / transportation
                                       (eg: car hire, taxi, petrol, parking)

      Expenditure associated with Australian residents whilst working in another country is only QAPE if the
       subject matter of the film reasonably requires the location in which the expenditure is incurred to be
                                         used for principal photography


   Date      Name          Aust.         Production        Country   Service                Service         QAPE
    of                    Resident         Period                   Provided                Provider
  Travel                   Y / N    (eg: pre/shoot/post)
20-Feb-08 John Smith         Y     Pre-production        Indonesia Taxi                  Bali Taxi Co.          N

03-Mar-08 John Smith           Y      Shoot                    Indonesia   Taxi          Bali Taxi Co.          Y

15-Jan-08   Betty Jones        N      Shoot                    Indonesia   Taxi          Bali Taxi Co.          N

15-Mar-08 John Smith           Y      Shoot                    Indonesia   Petrol        BP Denpasar            Y

03-Mar-08 John Smith           Y      Shoot                    Indonesia   Accomm.       Bali Hyatt             Y

15-Jan-08   Betty Jones        N      Shoot                    Indonesia   Accomm.       Bali Hyatt             N

15-Jan-08   John Smith         Y      Pre-production           Indonesia   Accomm.       Bali Hyatt             N


1) All travel costs incurred overseas on Australian residents during the period of principal photography are QAPE
2) Any travel costs incurred overseas on Aust. residents outside the period of principal photography are non-QAPE
3) All travel costs incurred overseas on non-Australian residents are non-QAPE
4) Travel costs are only considered QAPE when incurred for Australian residents
5) All production expenditure incurred by the applicant company in foreign currencies must be converted into AUD$




Note: This is intended for guidance only. It does not bind Screen Australia in considering an application and may
not represent the situation for all films. The applicant should consider carefully whether the guidance presented is
appropriate for its project.




                                                                                            Version 1.1_September2011
         EXPENDITURE ON NON-AUST. RESIDENT WHO WORKS BOTH IN AUSTRALIA & OVERSEAS


              All work by the non-Australian resident that takes place in Australia is considered QAPE
                                     (NB: Two week rule for non-cast applies)

         All work by the non-Australian resident that takes place in another country is considered non-QAPE


Sample:                Cast member who is US resident is employed on a film that is shooting in Australia
                       for 6 weeks and Vietnam for 4 weeks.

Total Fee:                              $120,000

Divide their fee up into actual weeks worked.

Pre - Australia               4        weeks        $32,000              QAPE
Shoot - Australia             6        weeks        $48,000              QAPE
Shoot - Vietnam               4        weeks        $32,000            non-QAPE
Post - Australia              1        week          $8,000              QAPE

Total:                        15       weeks       $120,000

Therefore the amount of $32,000 (spent in another country) would be non-QAPE

NB: If any other work takes place outside Australia (eg. Post synching - this would also be non-QAPE

NB: All payroll tax and fringes on the overseas portion of the fee would be non-QAPE




Note: The above example also pertains to non-Australian residents working on official co-productions


   Note: This is intended for guidance only. It does not bind Screen Australia in considering an application
                               and may not represent the situation for all films.
     The applicant should consider carefully whether the guidance presented is appropriate for its project.




                                                                                    Version 1.1_September2011
      EXPENDITURE ON AUSTRALIAN RESIDENT WHO WORKS BOTH IN AUSTRALIA & OVERSEAS


      All work by the Australian resident that takes place in another country during the period of principal
          photography (and if the subject matter of the film reasonably requires the location) is QAPE

      All work by the Australian resident that takes place in another country outside the period of principal
                                            photography is non-QAPE



You therefore need to break the fee down as follows:

eg:                 Producer's Fee:          $300,000

Pre-Pre                6      QAPE             $36,735
Pre - Aust.            8      QAPE             $48,980
Pre -China             1    non-QAPE            $6,122
Shoot - China          2      QAPE             $12,245
Shoot - Aust.          6      QAPE             $36,735
Post - Aust.          22      QAPE           $134,694
Delivery               4      QAPE             $24,490

Total                 49 weeks               $300,000




Note: The above example also pertains to non-Australian residents working on official co-productions

 Note: This is intended for guidance only. It does not bind Screen Australia in considering an application
                             and may not represent the situation for all films.
   The applicant should consider carefully whether the guidance presented is appropriate for its project.


                                                                                     Version 1.1_September2011

				
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