The proposal has three components that would provide support for the Australian video game industry with investment and tax incentives.

Component 1 – Establish a Games Investment and Enterprise Fund, with investment of $100 million evenly split over 2019‐20, 2020‐21 and 2021‐22.  

Component 2 – Extend the producer tax offset and the post, digital or visual effects tax offset to video game developers.

Component 3 – Allocate $5 million in 2019‐20 to assist in the development of creative co‐working spaces.

For Components 1 and 3, departmental expenses are to be included within the capped funding amount.

The proposal would have effect from 1 July 2019.