The NZ Game Development Sector Rebate

NZ On Air has been appointed as the agency that will administer the Game Development Sector Rebate Scheme (GDSR) – a rebate that will support the development and growth of our game development sector here in Aotearoa New Zealand.

While some of you may already have an idea of the GDSR and how it will work, we wanted to start by outlining some of the basics as well as give you an update on timelines and the tools we have in place so you can find out more. Our plan is to communicate with you as regularly as we can – so we keep you up-to-speed and answer any questions you may have. 

The more questions you have for us, the better we’ll be able to provide all the detail and clarification you need, so do send us your questions and we will aim to answer those both within this newsletter and on the NZ On Air website. Just email gamesrebate@nzonair.govt.nz. Also, make sure you regularly check for the most up-to-date info on the GDSR. We also encourage you to sign up to the GDSR newsletter updates from NZ On Air. You can do that here.

 

Let’s start with The Timeline:

• • 1 Sept 2023:  Game Development Sector Rebate Design Features available
  • 29 Sept 2023:  Pilot Phase Registration opens (more on that here)
  • 1 Oct 2023:  General Registration for Year One opens and GDSR Guidelines and GDSR Terms of Trade available
  • 10 Oct 2023: NZGDA Webinar with the NZ On Air Games Rebate team to run through the GDSR and answer questions
  • 13 Oct 2023: Pilot Phase Registration closes 
  • 31 Oct 2023: Pilot Phase Application deadline for eligible applicants
  • 30 Nov 2023: Deadline for General Registrations for Year One
  • Nov – Dec 2023:  Applications audited and claims processed for Pilot Phase
  • Dec 2023 – Jan 2024: Letters of Acknowledgement sent out to eligible applicants
  • Dec 2023 – Feb 2024: Statement of Readiness process undertaken by eligible applicants
  • 1 Apr 2024:  Applications open for Year One rebates
  • 30 Apr 2024:  Application deadline for Year One rebates
  • Apr – June 2024:  Applications audited and claims processed for Year One

 

The Basics:

• In Budget 2023, the Government announced funding of $40m per annum for the delivering and administering of a rebate for the game development sector.
• This rebate is called the Game Development Sector Rebate (GDSR) and is a rebate on eligible expenditures of eligible firms, at a rate of 20%. 
• MBIE has policy responsibility for the GDSR while we at NZ On Air will be the agency to administer the rebate. 
• The rebate payment will be capped at $3m per annum and the minimum qualifying expenditure per annum is $250,000.
• While the Year One applications open on 1 April 2024, the GDSR is effective as of 1 April 2023 – so eligible firms are able to count eligible expenditures from this date.
• There is also a Pilot Application Phase (details further down). 

 

How does the GDSR work?

You can find Guidelines about eligibility criteria, the registration process and the application process in this document (Game Development Sector Rebate Design Features) on the NZ On Air website. But, in brief:

• Prior to applying, businesses first need to register with NZ On Air. General Registration for Year One opens on 1 October 2023 and needs to be completed by 30 November 2023. This process is about NZ On Air being able to assess a business’ eligibility. From today, you’ll find the GDSR Guidelines to help you on the NZ On Air website.
• Once that Registration is completed, NZ On Air will provide the business with a letter of acknowledgment that confirms whether the business can go ahead and submit an application for those activities.

 

Pilot Application Phase

As a way to stress test and fine tune the admin processes behind the rebate, a Pilot Application Phase has been put in place. 

• It will be for eligible businesses that expect eligible expenditure for the year from 1 Apr 2023 to 31 March 2024 of $5m or more. It is open to this small group of studios because it recognises that those businesses will already have their financial processes in place to put forward an application in what is a short space of time.
• For more on the Pilot Application Phase, you first need to register your eligibility. To find out more about the type of information you would need to provide to be eligible, go to the  or you can contact us at gamesrebate@nzonair.govt.nz.
• Registrations for the Pilot Application Phase are open from today and close 13 October.

 

Recruitment

NZ On Air is in the process of recruiting for specialist positions to work within the Games Rebate team.   While the applications have closed, if you want to make a late application, you can contact:Scott King, Inside Recruitment, scott@inside.co.nz.  Alternatively check the NZ on Air website here

 

Resources

Meet the NZ on Air Games Rebate Team as they introduce themselves, give a high level overview of the end to end GDSR process and answer questions from the NZGDA community.  Webinar hosted by NZGDA Board Member, Carl Leducq.

 

For further updates on the GDSR subscribe to the industry newsletters

• Subscribe to NZ on Air
• Subscribe to NZGDA