Qualifying NSW Production Expenditure (QNSWPE) includes:
- Payroll subject to NSW Payroll Tax excluding payroll to non-NSW residents
- NSW workers’ compensation payments
- Payments to a supplier of goods and services whose principal place of business is in NSW. Suppliers include independent contractors who are not subject to NSW Payroll Tax.
- Payments to a supplier of goods and services which, although its principal place of business is outside NSW, has an office or branch in NSW which is supplying the goods or services, including fees and charges relating to the use of land within NSW
- Fees and charges relating to the use of land within New South Wales
- Inbound freight to a NSW destination
- Fringe Benefits Tax relating to benefits provided in NSW
- NSW Payroll Tax.
but excludes:
- Goods or services which are sourced from outside NSW from a non-NSW supplier, even though they are used in the production of the project in NSW
- Remuneration for non-NSW residents.
- Financing Costs.
and where an application is made for funding under the Made in NSW TV Drama fund, the following also applies to the definition of Qualifying NSW Production Expenditure:
- Inbound international or interstate travel to a NSW destination. Where a return fare is purchased fifty per cent (50%) of the fare qualifies as QNSWPE.
- Costs associated with a non-NSW resident coming to NSW to work on a production after two weeks in the state (travel, accommodation, etc.).
