During 1999 Export Incentives Pty Ltd was successful in obtaining
a breakthrough ruling from Austrade, whereby Austrade now accept
in certain instances, that losses incurred by arts companies such
as dance companies and symphony orchestras in touring overseas markets,
may be eligible for the Export Grant rebate.
Prior to this time, Austrade's policy had been that only the marketing
cost of a performance would be eligible. Now provided it can be
established that the purpose of the performance was to secure and
build international markets for the longer term, then Austrade may
accept the costs incurred in delivering the product to be eligible,
subject to normal categories of expenditure that are excluded. If
a performance is undertaken without charge as a free sample, Export
Incentives has obtained a policy ruling whereby all the costs of
the performance will qualify for the export grant. Based on this
precedent ruling, Austrade have accepted applications by a number
of the leading arts companies for whom Export Incentives acts.
Under amendments to the Export Grant Scheme, touring losses of
performers and musicians, will potentially qualify for the 50% cash
rebate available under the Export Grant Scheme. Previously overseas
touring costs only qualified, where a group received no performance
income.
The tour losses will be claimable based on the principles set out
in the Public Policy Ruling 1999/2.