Reaching this cap would require approximately $66.7 million in eligible expenditure. The offset is capped at $20 million per company (or group of companies that are connected or affiliated) per income year.
It will be available for completion, ongoing development or porting of digital games, subject to: The DGTO provides eligible game developers with a 30% refundable tax offset for qualifying Australian development expenditure from 1 July 2022. This has been added as Division 378 to the Income Tax Assessment Act 1997 (ITAA 1997). Law introducing the Digital Games Tax Offset (DGTO) received royal assent on Friday, 23 June 2023.
