The Digital Games Tax Offset will be available from 1 July 2022 to Australian resident companies or foreign resident companies with a permanent establishment in Australia. The Government proposes to introduce a 30 per cent refundable tax offset for eligible businesses that spend a minimum of $500,000 on qualifying Australian games expenditure. In the meantime, the tax-related investment incentives which have been announced are: The Digital Games Tax Offset
The full Strategy and related measures will be released on Budget night. The Strategy will take the digital economy spend to around $2 billion over the 2020––22 Budgets. The Strategy covers the areas of: digital skills artificial intelligence enhancing government service delivery investment incentives SME digitalisation emerging aviation technology data and the digital economy and cyber security, safety and trust. The Strategy targets investment in emerging technologies, building digital skills, encouraging business investment and enhancing Government service delivery. On, the Government announced a $1.2 billion investment in Australia’s digital future through the Digital Economy Strategy.
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