IRD Raises Screen Industry Per Diem Threshold to $100
Great news for crew working away from home — the IRD has officially increased the tax-free per diem threshold to $100 per day for the screen industry. This long-anticipated update better reflects the real-world costs of being on location and is now live on IRD’s Screen Production Tax Guidance page.
What This Means for You
If you're working away from your home town and paying for your own daily expenses, the first $100 of your per diem is now tax-free as a deemed deduction. This means:
- ✅ No tax will be withheld on per diems up to $100
- ✅ No receipts are needed to claim the $100 in your tax return
- ✅ You still need to declare the per diem as income, along with the matching $100 deduction
- ✅ If you're paid more than $100, you’ll need to keep receipts for the full amount
Key Conditions
- If meals are provided by the production (e.g. catering), the entire per diem becomes taxable
- If you're working in your home town, per diems are fully taxable and cannot be claimed as a deduction
- The $100 exemption only covers the first $100 — anything over that is taxable unless backed by actual expense receipts
GST for Registered Crew
If you're GST-registered, the $100 threshold is GST-exclusive, which means:
- You’ll need to add 15% GST when invoicing for your per diem
- The total per diem becomes $115 per day
- You must include it in your GST return and retain appropriate documentation
Guild Recommendation
For partially catered productions, the Screen Guild recommends the following per diem allocation:
- Breakfast: $25
- Lunch: $25
- Dinner: $50
This structure aligns with the new tax-free limit and provides clarity when only some meals are catered.
Thanks to all those involved in advocating for this change — especially SIGANZ member Murray Milne — for helping bring this long-needed update to fruition.
