Above The Line Accounting Pty Ltd

Tax law doesn't usually come with a degree in character animation. Ian Browning did not take your typical path into accounting. He combines 25 years of film and entertainment finance with creative storytelling instincts.

He is the person you want wrangling complex Special Professional Income Averaging or dealing with the ATO.

Most weekends you will find him in a beer garden, likely sharing better stories than the latest ATO manual.

https://abovethelineaccounting.au/about/meet-the-team/

🎬 Are you heading to Screenworks Regional to Global in September?

ATLA's Matthew Carter will be at the festival from 9 & 10 September. If you're making the trip, Matt would love to catch up with Aussie filmmakers over a coffee!

Let us know if you'll be there!

Screenworks Regional to Global Screen Forum returns to Lennox Head, NSW - just 15 minutes from Byron Bay - on Wednesday 9 and Thursday 10 September 2026 - and this year's program is unmissable.

Featuring over 60 speakers, 20+ roundtables, creative voices including Teresa Palmer, Miranda Tapsell and Delvene Delaney, plus thought leaders from the ABC, Stan, NITV, Foxtel Group, Screen NSW and more.

Across two packed days, delegates will experience panels, case studies, roundtables, one-on-ones and dedicated networking events - including the Netflix Opening Night celebration. Don't miss your chance to connect with Australia's screen industry in a relaxed regional setting.

Tickets on sale now. Book at: https://screenworks.com.au/opportunities/regional-to-global-2026/

The first few productions are the hardest. Biggest risks, least support - and the steepest learning curve on the business side.

It's one of the reasons we back Ones To Watch. Early-career producers need financial grounding, not just creative opportunity. We'd rather give someone the tools to build a long career than watch them burn out before their third project.

Read more about why we're involved:
https://abovethelineaccounting.au/why-we-support-ones-to-watch-5-reasons-we-back-emerging-producers/

Screen Australia has released the Private Investment Toolkit, a free interactive digital platform, built by and for the sector, designed to help producers to unlock private investment opportunities for screen projects and support a deeper shift towards a more sustainable, market-led sector.

Explore it here: https://www.screenaustralia.gov.au/private-investment-toolkit/

Funding rounds, ATO updates, superannuation changes, Producer Offset news. Our newsletter covers the stuff Australian producers actually need to stay across.

Past issues have covered everything from Payday Super obligations for crew to what the latest Screen Australia guideline changes mean in practice. No fluff. Just what's changed and what it means for your production company.

Subscribe and browse past issues: https://abovethelineaccounting.au/newsletters/

Your Producer Offset refund has landed in the SPV account. It's tempting to treat it as personal income while you develop your next slate.

The problem is the SPV is a separate legal entity. Without the right structure, the ATO can treat those withdrawals as taxable dividends. Division 7A kicks in at the worst possible time, right when you thought the financial complexity was behind you.

Compliant loan agreements or formal wages are how you move money out properly. Our blog explains what that looks like in practice.

https://abovethelineaccounting.au/division-7a-what-filmmakers-running-a-company-need-to-know/

"As a specialist in film and TV and personal tax, I really appreciate Matthew's knowledge, foresight, and easy going nature. For 10 years I've put a lot of trust in Matthew and his team, their work is always excellent and they always handle my need for information with grace and professionalism."
- Joe Weatherstone, Producer.

Ten years is a long working relationship in any industry. Read more from producers who've worked with ATLA: https://abovethelineaccounting.au/

Film industry income arrives in lumps. Grants and offset refunds don't land on a salary schedule, and quiet periods between projects are where debt traps form if quarterly BAS and tax planning aren't being managed properly.

Our tax team have produced projects themselves. They understand the irregular nature of this business, not just the compliance side of it.
https://abovethelineaccounting.au/tax-and-ongoing-business-support/