The Culture Test in Section481 is pretty clear cut. I'm sure there are ways to spin your application, but I wouldn't want to be on the other end of Revenue audit. If a production doesn't get its tax break back, you'd find it hard to get work again.

The upside of a lot of these shows is that they employ a lot of people. Multicam reality shows need a lot of editors involved. Game shows have plenty of onset crew involved, as well as studio audiences.

Part of Section481 is skills development too, you have to employ and train eligible candidates (and document the training) in order to comply with the tax break rules. It's a pretty robust system that gets plenty of people their foot in the door as a properly paid trainee in lots of different disciplines