Claim your DGTO tax rebate with Books360.

Books360 can help you maximise your claim with up 45% back on digital development spend with the Digital Games Tax Offset. We will work closely with you to unlock this game-changing rebate!

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End to end service

We handle most of the DGTO tax claim process for you. That includes identifying qualifying expenses, submitting the right paperwork, and making sure your credit is accurately applied through your returns.

Books360 team

All-in-one support

With Books360 you get accounting, tax and DGTO support all under one roof. We already know your numbers from the ground up: That means we work fast and efficiently to identify expenses and maximize your savings

Fast turn around times

Meticulous Documentation

Our combination of software and expert know-how make the DGTO claim process and your paperwork meticulous. We also ensure that your tax preparers and accountants are all on the same page.

Our Expert

Daniel Isserow has been helping companies navigate a range of Government Grants for over 10 years. He’s worked both in global accounting firms and in-house at a successful software startup, so has managed end to end application processes from every angle and knows exactly what it takes to make a claim successful.

With a Master’s degree in Tax and a knack for working with innovative startups, Daniel understands the challenges faced and how to turn them into opportunities. His goal is to make the process as smooth and stress-free as possible, so you can focus on what you do best—building a great business.

Daniel is passionate about helping companies grow and thrive, and loves nothing more that than seeing his clients succeed. When working with Daniel, you can rest assured that your DGTO claim is in safe, experienced hands. Let’s work together to secure your tax credit and support your ongoing development!

Claim the DGTO tax incentive, without the headache

We handle the claims process from start to finish and provide the necessary documentation to back up your claim with the ATO. Claiming the DGTO tax incentive can be complicated and tedious, but we make it easy.

Accurate books done quickly

How it works:

We conduct a DGTO tax assessment, which identifies your eligibility and the total amount of QADE expenses you can claim in your tax return

We prepare and lodge the necessary tax report to claim the DGTO credit, if you use Books360 tax. Otherwise, we provide the right documentation for your tax accountant to submit.

We provide the required supporting documentation, which is an important prerequisite in case of an ATO audit.

Your business

Must be an Australian resident company or foreign company with a permanent establishment and ABN in Australia.

You need to be able to demonstrate that you are developing a digital game for release in the public domain.

Eligibility snapshot

Companies in any industry can apply for the digital games tax offset if they are undertaking developmental activities in the production of a digital game, so long as they satisfy the requisite criteria.

Your costs

Has incurred at least $500,000 in Qualifying Australian Development Expenditure (QADE).

Costs can include employees and Australian contractors

Can also include equipment, software, and other game development related overheads.

Straightforward DGTO submissions process

A high-level summary of Books360’s thorough but straightforward procedure for claiming the DGTO tax incentive is below

Step 1: Eligibility Check

Confirm that your business and project qualify for the 30% DGTO and additional state rebates.

Step 2: QADE Review

Identify eligible costs and assist with accurate expense categorisation.

Step 3: Certificate Application Support

Prepare and lodge your application for Provisional or Completion Certificates with the Office for the Arts

Step 4: ATO Tax Claim Integration

Prepare the tax offset schedule for inclusion in your company tax return.

Ongoing Co-ordination

Full liaison with the ATO, Ministry of the Arts and claim management throughout the process.

Frequently asked questions

  • The Digital Games Tax Offset (DGTO) is a federal government incentive that provides a 30% refundable tax offset to eligible Australian game development companies on qualifying Australian development expenditure (QADE).

    The DGTO is designed to support and grow Australia’s digital games industry by encouraging local and international studios to develop and expand their operations in Australia.

    Key features include:

    • 30% rebate on eligible development costs incurred in Australia

    • Minimum spend threshold of $500,000 per project

    • Offset is refundable, meaning it can result in a cash refund if you’re in a tax loss position

    • Capped at $20 million per company/group per year

    • Can be combined with state-based rebates of up to 15%, lifting the total benefit to as much as 45%

    To claim the DGTO, a company must apply for a certificate from the Minister for the Arts (via the Office for the Arts) and then include the offset in its annual company tax return

  • The Digital Games Tax Offset (DGTO) works as a 30% refundable tax rebate on eligible game development costs incurred in Australia. It’s claimed through your company tax return after obtaining the appropriate certificate from the Minister for the Arts.

    Here’s how it works step by step:

    1. Develop your game in Australia

      • Spend at least $500,000 on qualifying Australian development expenditure (QADE).

    2. Apply for a certificate

      • Submit an application to the Office for the Arts for a:

        • Completion Certificate (finished game), or

        • Porting Certificate (moving an existing game to a new platform), or

        • Ongoing Development Certificate (live updates/DLC).

      • You may also apply for a Provisional Certificate during early development for planning certainty.

    3. Receive your certificate

      • Once approved, you’ll receive an official certificate confirming eligibility for the offset.

    4. Lodge your company tax return

      • Claim the 30% offset in your tax return for the year in which the QADE was incurred.

      • If you’re in a tax loss position, the offset is refundable, meaning you may receive it as a cash refund.

    5. (Optional) Claim additional state rebates

      • If you’re based in NSW, VIC, QLD, or SA, you may also be eligible for a state-based rebate of up to 15%, increasing your total rebate to up to 45%

  • There are a number of avenues to explore whether your business qualifies for the Digital Games Tax Offset (DGTO).

    The ATO and Office for the Arts websites contain helpful information for those wanting to conduct their own research, including eligibility criteria, expenditure definitions, and application processes.

    That said, the legislation and rules governing the DGTO are complex and highly technical — particularly when it comes to determining what qualifies as QADE, which type of certificate applies, and whether you can stack with other government incentives.

    If you're unsure or just want clarity, we offer a free eligibility assessment.

  • A company can claim 30% of all eligible Qualifying Australian Development Expenditure (QADE) incurred in the financial year being claimed, provided it meets the eligibility criteria and obtains the appropriate certificate from the Minister for the Arts.

    Claims must relate to QADE incurred on or after 1 July 2022, and must be included in the company’s income tax return for that financial year.

    Limits on the offset only really come into play in the following scenarios:

    • The federal DGTO is capped at $20 million per year, per company or consolidated group (equating to a maximum rebate of $6 million).

    • The minimum QADE threshold is $500,000 per project.

    If your company qualifies for state-based incentives, you may also be entitled to an additional 10–15% rebate, depending on your location — bringing the total benefit up to 45%.

    Even if you're unsure whether your full expenditure qualifies, it's still worth seeking advice — the potential benefit can be substantial.

  • To access the Digital Games Tax Offset (DGTO), your company must apply for and be issued one of the following certificates by the Minister for the Arts (through the Office for the Arts):

    1. Completion Certificate

    For companies that have fully developed a new digital game and are ready to claim the DGTO.
    You must show that the game is complete and either released or ready for commercial release.

    2. Porting Certificate

    For companies that have ported an existing game (that they previously developed) to a new platform or operating system (e.g. from PC to console or mobile).
    The minimum spend of $500,000 still applies.

    3. Ongoing Development Certificate

    For companies that are continuing to develop and enhance a game that has already been released.
    This includes updates, downloadable content (DLC), patches, new levels, or other live-service features.

    4. Provisional Certificate (optional)

    Provides a non-binding indication of whether your project is likely to be eligible for the DGTO before development is complete.
    This can be helpful for financial forecasting and investor confidence, but it does not entitle you to the offset until a final certificate is issued.

We’ve got your small business finances covered

Contact us to see how we can help. From bookkeeping, tax lodgment to CFO services, Books360 is the all-in-one financial toolkit your business can count on.