Commercial Broadcasting (Tax) (Transmitter Licence Tax Rebate) Rules 2024 (Cth)
made under section 14 of the
This is a compilation of the
The notes at the end of this compilation (the
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
For more information about any editorial changes made in this compilation, see the endnotes.
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
This instrument is the
Commercial Broadcasting (Tax) (Transmitter Licence Tax Rebate) Rules 2024.
This instrument is made under section 14 of the
Commercial Broadcasting (Tax) Act 2017 .
Note: A number of expressions used in this instrument are defined in the Act, including the following:
(a) associated with a commercial broadcasting licence; and
(b) tax.
In this instrument:
Act means theCommercial Broadcasting (Tax) Act 2017 .
rebate period 1 means the period beginning at the start of 9 June 2024 and ending on 8 June 2025.
rebate period 2 means the period beginning at the start of 9 June 2025 and ending on 8 June 2026.
rebate period 3 means the period beginning at the start of 9 June 2026 and ending on 8 June 2027.
rebate period 4 means the period beginning at the start of 9 June 2027 and ending on 8 June 2028.
transmitter licence means a transmitter licence associated with a commercial broadcasting licence.
transmitter licence tax means tax imposed each financial year under section 6 of the Act and calculated in accordance with section 7 of the Act.
(1) For the purposes of section 14 of the Act, a person (including any company specified in an item in column 2 of the table in section 7) is entitled to a rebate of 100% of the amount of any transmitter licence tax imposed during rebate period 2.
(2) A rebate under subsection (1) is applied as an offset against transmitter licence tax imposed.
Example 1: Company A holds a transmitter licence for which transmitter licence tax of $10,000 is imposed on 7 September 2025 (being an anniversary of the licence coming into force). This date falls within rebate period 2. The company is entitled to a 100% rebate of the tax amount. This rebate will be applied as an offset against the amount of transmitter licence tax ($10,000) imposed on 7 September 2025, reducing the transmitter licence tax liability of Company A on that date to nil.
(1) For the purposes of section 14 of the Act, a company specified in an item in column 2 of the table in section 7 is entitled to a rebate of the amount specified for the item in column 3 of transmitter licence tax imposed during each of rebate period 1, rebate period 3, and rebate period 4.
(2) A rebate under subsection (1) is applied as an offset against transmitter licence tax imposed.
(3) A rebate under subsection (1) is applied:
(a) if the company holds only one transmitter licence – at the time that transmitter licence tax is imposed during each of rebate period 1, rebate period 3, and rebate period 4; or
(b) if the company holds more than one transmitter licence:
(i) at the time of the first imposition of transmitter licence tax on the transmitter licences held by the company during each of rebate period 1, rebate period 3, and rebate period 4;
(ii) only to the extent the amount of the rebate is equal to or less than the transmitter licence tax imposed; and
(iii) if due to subparagraph (ii) rebate remains to be applied – on each subsequent occasion that tax is imposed on the transmitter licences held by the company within each of rebate period 1, rebate period 3, and rebate period 4, until the rebate amount in column 3 of the table in section 7 in respect of the company is reached for that period.
Example 1: Company A holds a transmitter licence for which transmitter licence tax of $10,000 is imposed on 14 August in each of 2024, 2026 and 2027 (each date being an anniversary of the licence coming into force). These three dates respectively fall within rebate period 1, rebate period 3, and rebate period 4. The rebate the company is entitled to according to the table is $2,250. This rebate will be applied as an offset against the amount of transmitter licence tax ($10,000) imposed on each date mentioned, reducing the transmitter licence tax liability of Company A on each date to $7,750.
Example 2: Company B holds three transmitter licences (TL1, TL2 and TL3). For rebate period 1, the transmitter licence tax for TL1 is $10,000 imposed on 14 August 2024, the transmitter licence tax for TL2 is $10,000 imposed on 3 May 2025, and the transmitter licence tax for TL3 is $60,000 imposed on 31 May 2025. The rebate the company is entitled to according to the table is $24,750. Accordingly, $10,000 of this rebate will be applied as an offset against the amount of transmitter licence tax imposed for TL1 on 14 August 2024, $10,000 of the rebate will be applied as an offset against the amount of transmitter licence tax imposed for TL2 on 3 May 2025, and the remaining $4,750 of the rebate will be applied as an offset against the amount of transmitter licence tax imposed for TL3 on 31 May 2025. The total transmitter licence tax liability of Company B in rebate period 1 will be $55,250.
1 | Australian Capital Television Pty Ltd | 1,572,750 |
2 | Prime Television (Southern) Pty Limited | 1,063,125 |
3 | Network Investments Pty Ltd | 921,375 |
4 | WIN Television NSW Pty Limited | 1,497,375 |
5 | Star Broadcasting Network Pty Ltd | 3,375 |
6 | South Coast & Tablelands Broadcasting Pty Ltd | 24,750 |
7 | Blue Mountains Broadcasters Pty Limited | 2,250 |
8 | Tweed Radio & Broadcasting Co Pty Ltd | 2,250 |
9 | WIN Radio Pty Limited | 24,750 |
10 | Wollongong Broadcasters Pty Ltd | 24,750 |
11 | WIN Television Griffith Pty Ltd | 18,000 |
12 | WIN Television SA Pty Ltd | 74,250 |
13 | Rebel FM Stereo Pty Ltd | 10,125 |
14 | Midwest Radio Network Pty Ltd | 4,500 |
15 | Darwin Digital Television Pty Ltd | 6,750 |
16 | West Digital Television No.2 Pty Limited | 21,375 |
17 | West Digital Television Pty Ltd | 52,875 |
18 | Spencer Gulf Telecasters Pty Limited | 18,000 |
19 | Mildura Digital Television Pty Ltd | 16,875 |
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
The abbreviation key sets out abbreviations that may be used in the endnotes.
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
The
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub‑subparagraph(s) |
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ed = editorial change | reloc = relocated |
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(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
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cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | |
No. = Number(s) | commenced or to be commenced |
Commercial Broadcasting (Tax) (Transmitter Licence Tax Rebate) Rules 2024 | 2 Feb 2024 (F2024L00128) | s 1–7: 3 Feb 2024 (s 2(1) item 1) Sch 1: 2 June 2024 (s 2(1) item 2) | |
Commercial Broadcasting (Tax) Amendment (Transmitter Licence Tax Rebate) Rules 2025 | 18 Feb 2025 (F2025L00134) | 19 Feb 2025 (s 2) | — |
s 2............................................. | rep LA s 48D |
s 5............................................. | rep LA s 48C |
s 6A........................................... | ad F2025L00134 |
s 6............................................. | am F2025L00134 |
s 7............................................. | am F2025L00134 |
Schedule 1.................................. | rep LA s 48C |
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