sentences:  Where qualifying expenditure is between $15 million and $50 million, 70% of total expenditure must be spent on production activity in Australia.Films which spend over $50 million in QAPE automatically qualify for the offset.A new post, digital and visual (PDV) offset of 30% is available for PDV projects that spend at least $5 million in qualifying PDV production spent in Australia, whether or not the production is shot in Australia.