ATO Notice on New Digital Games Tax Offset

The Australian Taxation Office has issued a notice on the new digital games tax offset.

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Digital games tax offset

The Australian Government has recently enacted legislation to establish a digital games tax offset (DGTO).

The DGTO is a refundable tax offset which allows eligible Australian companies that develop digital games to claim 30% of their total qualifying Australian development expenditure (QADE):

• as certified by the Minister for the Arts
• incurred on or after 1 July 2022
• u…