Digital Games Tax Offset

This consultation process has now been completed. Submissions available
Consultation Type
Exposure Draft Legislation

Key Documents

Treasury is seeking feedback and views from stakeholders on the legislation and explanatory memorandum that will introduce the new Digital Games Tax Offset (DGTO).

As part of the Digital Economy Strategy, the Government announced that it would introduce a DGTO to strengthen the digital games industry in Australia; expand employment opportunities for digital and creative talent; enhance the industry‚Äôs international competitiveness; and make Australia an attractive destination for foreign investment. The DGTO is a 30 per cent refundable tax offset for eligible business that spend a minimum of $500,000 on qualifying Australian development expenditure related to the development of eligible games from 1 July 2022.

The proposed new offset will be implemented through amendments to the Income Tax Assessment Act 1997 (ITAA97) through the creation of a new Division 378.


24 submissions were received for this consultation, including 5 confidential submissions.

Anonymous - pdf 68.86 KB
Deloitte - pdf 75.64 KB
Electronic Arts - pdf 180.77 KB
Ernst & Young - pdf 142.98 KB
Gameloft Australia - pdf 310.35 KB
Halfbrick Studios - pdf 114.35 KB - pdf 136.9 KB
pwc - pdf 123.3 KB
RSM Australia - pdf 171.09 KB
Screenwest - pdf 319.23 KB
The Voxtel Agents - pdf 193.42 KB
VADR - pdf 161.74 KB