Film finance & production · Perth, Western Australia
Where the idea becomes the picture.
We sit between the people with the story and the people with the capital. We build the finance plan, protect the money and see the project through to the screen.
Money, producing and the bridge to the US market.
Arranging production finance, investing alongside you, and funding development.
Finance services 02.Executive producer services, project development and transmedia development.
Producing services 03.US film advisory for American productions coming here and Australian films heading there.
US film advisoryTell us where you are. We reply to every enquiry within five working days.
About
Epiphany Films is a Perth production and film finance company, built alongside a chartered accounting practice. We treat every film as a creative work and a financial structure at the same time.
Most good scripts stall for the same reason: the money never quite lines up. Offsets, pre-sales, equity and gap finance arrive on different timetables and under different rules. Someone has to hold the whole plan together.
That is the job we set ourselves. We start with structure: who puts in what, when it comes back, and what protects it in between. Then we stay with the project through development, production and delivery.
We work from Western Australia and with partners in the United States, so we can help a local story find an international audience and help an international production find a home here.
[Short bio: chartered accountant and tax adviser; leads finance structuring and investor relations.]
[Short bio: producing credits and US industry relationships.]
Our plans are built by people who prepare tax returns and audit-ready accounts for a living. Offsets, GST and recoupment are handled properly from day one.
We agree how money comes in and goes back out before production starts, and we put it in writing.
Investors and producers see the same numbers. Cost reports and recoupment statements arrive on a fixed schedule.
Local crews, locations and incentives in Western Australia, with working relationships in the US market.
Services
Find the stage you're at. Each service page explains what it is, who it suits, how we work and what it looks like on a real budget.
Projects
Films we are financing, producing or developing.
Financed or in production.
Scripts and packages we are building.
We announce projects once financing and key partners are confirmed. Investors and filmmakers can hear first.
For filmmakers
We work with writers, directors and producers who have a strong project and need finance, structure or an executive producer who understands both.
Tell us about the project in a few lines. We read every submission and reply within ten working days.
Please don't attach scripts or treatments yet. If we'd like to read more, we'll ask you to sign our release form first. See the Submission Terms.
Not as attachments. Send a short submission first. If we want to read the script, we'll send a release form and a secure upload link.
No. We are based in Perth and know the WA incentives well, but we work on Australian projects from any state and on co-productions with the US.
Sometimes. We can invest, arrange investment from our network, or act as executive producer without investing. Which one fits depends on the project and the finance plan.
It depends on the service. Advisory work is usually a fixed fee. Executive producer roles usually combine a fee in the budget with a credit and a share of returns. We set this out in writing before we start.
For investors
We bring wholesale and sophisticated investors into Australian screen projects through clear structures, defined recoupment and regular reporting.
Government offsets do much of the heavy lifting.
Australian productions can claim refundable tax offsets on qualifying spend. A well-built finance plan uses those offsets, state funding and pre-sales to reduce the share of the budget that private capital has to carry.
| Incentive | Rate | Applies to |
|---|---|---|
| Producer Offset | 40% | Qualifying Australian spend on Australian feature films with a theatrical release. 30% for other formats such as series and documentaries. |
| Location Offset | 30% | Large-budget productions, often international, filming in Australia |
| PDV Offset | 30% | Post-production, digital and visual effects work done in Australia |
| Screenwest funding | Varies | Western Australian production attraction and development programs |
A general guide only. Eligibility rules and minimum spend thresholds apply, and rates can change. Confirm current rules with Screen Australia, the Office for the Arts and Screenwest.
Investors fund part of the budget and share in net receipts after recoupment, under an agreed waterfall.
Short-term lending against a certified offset, repaid when the offset is paid out. Lower risk, lower return.
Finance that closes the last part of a budget, secured against unsold territories or other receivables.
Early-stage funding for script and packaging, usually repaid with a premium when principal photography starts.
Once you register, we confirm whether you qualify as a wholesale or sophisticated investor. After that we send details of open opportunities, including the budget, finance plan, waterfall and risks.
Register to hear about opportunities when they open. Registering doesn't commit you to anything.
Opportunities are only offered to wholesale or sophisticated investors as defined in the Corporations Act 2001 (Cth).
Wholesale and sophisticated investors under the Corporations Act. If you aren't sure whether you qualify, ask your accountant about a s708 certificate.
Each project has its own waterfall that sets the order of recoupment. Investors receive a copy before committing, and statements after release.
Film investment is high risk. A film can run over budget, fail to sell or under-perform at release. Capital can be lost. Only invest money you can afford to have tied up for several years.
Usually, yes, by arrangement with the production. Set visits are never a condition of investment.
This page is general information only and does not take into account your objectives, financial situation or needs. It is not an offer of securities. Seek independent financial, legal and tax advice before investing.
Insights
Plain-English guides for producers and investors.
Insights · Guide
The single biggest piece of most Australian feature finance plans, explained without the jargon.
The Producer Offset is a refundable tax offset for Australian screen productions. For a feature film with a theatrical release, it returns 40% of the production's qualifying Australian spend. Other formats, such as series and documentaries made for streaming or television, receive 30%.
Because it is refundable, the production company receives it as cash even if it has no tax to pay. That is what makes it so useful: it behaves like a large, predictable investor who is paid back last and never asks for a share of profits.
The claim is made by the production company, which must be an Australian resident company or a foreign company with a permanent establishment in Australia. The film itself must have significant Australian content, judged on things like where it is set and shot, who made it, and the nationality of the key creatives. Minimum spend thresholds also apply.
Qualifying Australian production expenditure, usually shortened to QAPE, is money spent on making the film in Australia: crew, cast, locations, equipment and post-production done here. Some costs are excluded or capped, including development costs, financing costs and some above-the-line fees. A budget built with the offset in mind keeps these categories clean from the start.
The offset only arrives after the film is finished, but the money is needed to make it. Producers bridge this gap with a cash-flow loan secured against the expected offset. The lender is repaid first when the offset is paid. The loan costs interest and fees, which belong in the finance plan from day one.
A $4 million theatrical feature with $3.5 million of qualifying Australian spend would expect an offset of about $1.4 million, or 40% of $3.5 million. That covers roughly a third of the budget before any equity, state funding or pre-sales are added.
This guide is general information, current as at October 2026. It is not tax, legal or financial advice. Rules, rates and thresholds change, so confirm the current position with Screen Australia and your adviser before relying on it.
We can model the offset against your budget and show you what is left to raise.
Contact
Filmmakers, investors, distributors and production partners all welcome.
Level 5, Suite 35
123B Colin Street
West Perth WA 6005
[email address]
Submitting a project? Use the filmmaker submission form. Interested in investing? Register interest.
Epiphany Films Pty Ltd collects the personal information you give us through this website, such as your name, email address and details of your project or investment interest. We use it to respond to you and to tell you about relevant opportunities.
We handle personal information in line with the Australian Privacy Principles. We don't sell your information. We may share it with professional advisers and production partners where needed to respond to your enquiry.
You can ask to see or correct the information we hold about you, or to stop receiving updates, by contacting us at [email address].
This website is operated by Epiphany Films Pty Ltd. By using it you agree to these terms.
Content on this site, including the Epiphany Films name and logo, belongs to us or our licensors. You may view and share it for personal, non-commercial purposes but may not reproduce it otherwise without permission.
We try to keep information current but don't guarantee it is complete or up to date. These terms are governed by the laws of Western Australia.
Information on this website is general in nature. It does not take into account your objectives, financial situation or needs and is not financial, legal or tax advice.
Nothing on this site is an offer of securities or an invitation to invest. Any investment opportunity is offered only to wholesale or sophisticated investors under separate documents.
Film investment is high risk and you could lose some or all of your capital. Seek independent advice before making any decision.
We receive many ideas, and some may be similar to projects we already have in development. By sending a submission you agree that we may have independently developed similar material and that a submission does not create any obligation on us.
Send only a short summary through the website. We will not read full scripts or treatments until you have signed our release form.
We keep submissions confidential and only share them within our team and with advisers bound by confidentiality.