Tax Credit - AUSTRALIA, SOUTH AUSTRALIA

http://www.safilm.com.au/Content.aspx?p=69
Payroll tax exemption
A payroll tax exemption on eligible productions shot in SA reduces the film’s payroll total by approximately 4.95 per cent. Note that this is an up-front exemption, not a rebate. To be eligible for the exemption, projects must be produced wholly or substantially within South Australia, employ SA residents, and provide significant economic benefits to the State.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!