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This is a Bill, not an Act. For current law, see the Acts databases.
2016-2017
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Commercial Broadcasting (Tax) Bill
2017
No. , 2017
(Communications and the Arts)
A Bill for an Act to impose a tax relating to
transmitter licences that are associated with
commercial broadcasting licences, and for related
purposes
No. , 2017
Commercial Broadcasting (Tax) Bill 2017
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Definitions ......................................................................................... 2
4
Transmitter licence associated with a commercial
broadcasting licence .......................................................................... 3
5
Extension to external Territories ....................................................... 4
6
Imposition of tax ............................................................................... 4
7
Amount of tax .................................................................................... 6
8
Individual transmitter amount............................................................ 7
9
Individual transmitter amount cap ..................................................... 8
10
Person liable to pay tax .................................................................... 10
11
Termination time ............................................................................. 11
12
Indexation factor .............................................................................. 11
13
Disallowance of determinations ...................................................... 12
14
Rebates ............................................................................................ 13
15
Act does not impose a tax on property of a State ............................. 13
16
Transitional--power to make legislative instruments ...................... 13
No. , 2017
Commercial Broadcasting (Tax) Bill 2017
1
A Bill for an Act to impose a tax relating to
1
transmitter licences that are associated with
2
commercial broadcasting licences, and for related
3
purposes
4
The Parliament of Australia enacts:
5
1 Short title
6
This Act is the Commercial Broadcasting (Tax) Act 2017.
7
2 Commencement
8
(1) Each provision of this Act specified in column 1 of the table
9
commences, or is taken to have commenced, in accordance with
10
Section 3
2
Commercial Broadcasting (Tax) Bill 2017
No. , 2017
column 2 of the table. Any other statement in column 2 has effect
1
according to its terms.
2
3
Commencement information
Column 1
Column 2
Column 3
Provisions
Commencement
Date/Details
1. The whole of
this Act
1 July 2017.
However, the provisions do not commence
at all if the Broadcasting Legislation
Amendment (Broadcasting Reform) Act 2017
does not receive the Royal Assent.
Note:
This table relates only to the provisions of this Act as originally
4
enacted. It will not be amended to deal with any later amendments of
5
this Act.
6
(2) Any information in column 3 of the table is not part of this Act.
7
Information may be inserted in this column, or information in it
8
may be edited, in any published version of this Act.
9
3 Definitions
10
In this Act:
11
associated with a commercial broadcasting licence has the
12
meaning given by section 4.
13
broadcasting service has the same meaning as in the Broadcasting
14
Services Act 1992.
15
commercial radio broadcasting licence has the same meaning as
16
in the Broadcasting Services Act 1992.
17
commercial television broadcasting licence has the same meaning
18
as in the Broadcasting Services Act 1992.
19
indexation factor, for a financial year, has the meaning given by
20
section 12.
21
index number, in relation to a quarter, means the All Groups
22
Consumer Price Index number, being the weighted average of the 8
23
Section 4
No. , 2017
Commercial Broadcasting (Tax) Bill 2017
3
capital cities, published by the Australian Statistician in respect of
1
that quarter.
2
individual transmitter amount has the meaning given by section 8.
3
individual transmitter amount cap has the meaning given by
4
section 9.
5
tax means tax imposed by this Act.
6
termination time has the meaning given by section 11.
7
transmitter means a radiocommunications transmitter (within the
8
meaning of the Radiocommunications Act 1992).
9
transmitter licence has the same meaning as in the
10
Radiocommunications Act 1992.
11
4 Transmitter licence associated with a commercial broadcasting
12
licence
13
(1) For the purposes of this Act, if:
14
(a) a transmitter licence was or is issued under section 102 of the
15
Radiocommunications Act 1992; and
16
(b) the related licence referred to in that section was allocated
17
under Part 4 of the Broadcasting Services Act 1992;
18
the transmitter licence is associated with a commercial
19
broadcasting licence.
20
(2) For the purposes of this Act, if:
21
(a) a transmitter licence was or is issued under section 100 of the
22
Radiocommunications Act 1992; and
23
(b) the transmitter licence is held by the holder of:
24
(i) a commercial television broadcasting licence; or
25
(ii) a commercial radio broadcasting licence; and
26
(c) the transmitter licence authorises operation of a transmitter
27
for transmitting or re-transmitting the broadcasting service or
28
services authorised by:
29
(i) the commercial television broadcasting licence; or
30
(ii) the commercial radio broadcasting licence;
31
Section 5
4
Commercial Broadcasting (Tax) Bill 2017
No. , 2017
as the case requires; and
1
(d) the issue of the transmitter licence is in accordance with a
2
decision of the Australian Communications and Media
3
Authority under subsection 34(1) of the Broadcasting
4
Services Act 1992;
5
the transmitter licence is associated with a commercial
6
broadcasting licence.
7
5 Extension to external Territories
8
This Act extends to every external Territory.
9
6 Imposition of tax
10
General
11
(1) If:
12
(a) a transmitter licence is issued during the period:
13
(i) beginning at the start of 1 July 2017; and
14
(ii) ending at the termination time; and
15
(b) the transmitter licence is associated with a commercial
16
broadcasting licence;
17
tax is imposed on:
18
(c) the issue of the transmitter licence; and
19
(d) each anniversary of the day the licence came into force that
20
occurs:
21
(i) during the period the licence is in force; and
22
(ii) before the termination time.
23
(2) If:
24
(a) a transmitter licence was issued before 1 July 2017; and
25
(b) the transmitter licence is associated with a commercial
26
broadcasting licence;
27
tax is imposed on each anniversary of the day the licence came into
28
force that occurs:
29
(c) during the period the licence is in force; and
30
(d) on or after 1 July 2017; and
31
Section 6
No. , 2017
Commercial Broadcasting (Tax) Bill 2017
5
(e) before the termination time.
1
(3) If:
2
(a) a transmitter licence ceases to be in force during the period:
3
(i) beginning at the start of 1 July 2017; and
4
(ii) ending at the termination time; and
5
(b) the licence is not renewed; and
6
(c) the licence was varied on one or more occasions during the
7
period:
8
(i) beginning at the end of the last anniversary of the day
9
the licence came into force that occurred before the
10
licence ceased to be in force; and
11
(ii) ending when the licence ceased to be in force; and
12
(d) if it were assumed that an anniversary of the day the licence
13
came into force occurred on the day before the licence ceased
14
to be in force, the amount of tax imposed by subsection 6(1)
15
or (2) on the anniversary would have exceeded the tax that
16
would have been imposed by that subsection on the
17
anniversary if the licence had not been varied; and
18
(e) the transmitter licence was associated with a commercial
19
broadcasting licence;
20
tax is imposed on the licence ceasing to be in force.
21
(4) For the purposes of paragraph (3)(c), disregard a variation that was
22
made before 1 July 2017.
23
Transitional
24
(5) If:
25
(a) a person holds a transmitter licence at the start of 1 July
26
2017; and
27
(b) the transmitter licence is associated with a commercial
28
broadcasting licence; and
29
(c) 1 July 2017 is not an anniversary of the issue of the day the
30
licence came into force;
31
tax is imposed on the holding of the transmitter licence at the start
32
of 1 July 2017.
33
Section 7
6
Commercial Broadcasting (Tax) Bill 2017
No. , 2017
7 Amount of tax
1
General
2
(1) The amount of tax imposed by subsection 6(1) on the issue of a
3
transmitter licence is the total of the individual transmitter amounts
4
for the transmitters covered by the licence immediately after the
5
licence came into force.
6
(2) The amount of tax imposed by subsection 6(1) or (2) on an
7
anniversary of the day a transmitter licence came into force is the
8
total of the individual transmitter amounts for the transmitters
9
covered by the licence at the start of the anniversary.
10
(3) The amount of tax imposed by subsection 6(3) on a transmitter
11
licence ceasing to be in force during a financial year is worked out
12
using the following formula:
13
Days in period of variation
Amount of excess
Days in the financial year
14
where:
15
amount of excess means the amount of the excess mentioned in
16
paragraph 6(3)(d).
17
days in period of variation means the number of days in the
18
period:
19
(a) beginning at the start of the day after the first or only
20
occasion on which the licence was varied as mentioned in
21
paragraph 6(3)(c); and
22
(b) ending at the end of the day before the licence ceased to be in
23
force.
24
days in the financial year means the number of days in the
25
financial year.
26
Transitional
27
(4) The amount of tax imposed by subsection 6(5) on the holding of a
28
transmitter licence at the start of 1 July 2017 is worked out using
29
the following formula:
30
Section 8
No. , 2017
Commercial Broadcasting (Tax) Bill 2017
7
Pre-anniversary days
Amount of anniversary tax
365
1
where:
2
amount of anniversary tax means the amount of tax that would be
3
imposed by subsection 6(2) on a particular anniversary of the day
4
the transmitter licence came into force, if it were assumed that
5
1 July 2017 were that particular anniversary.
6
pre-anniversary days means the number of days in the period:
7
(a) beginning at the start of 1 July 2017; and
8
(b) ending at the start of the anniversary of the day the licence
9
came into force that occurs during the financial year
10
beginning on 1 July 2017.
11
8 Individual transmitter amount
12
(1) For the purposes of this Act, the individual transmitter amount for
13
a transmitter covered by a transmitter licence at a particular time in
14
a financial year is:
15
(a) if a determination is in force under subsection (2) at that
16
time--the amount worked out under the determination; or
17
(b) otherwise--the individual transmitter amount cap for the
18
transmitter for the financial year.
19
(2) The Minister may, by legislative instrument, make a determination
20
for the purposes of paragraph (1)(a).
21
Note:
See also section 13 (disallowance of determinations).
22
(3) A determination under subsection (2) may provide for different
23
amounts in relation to:
24
(a) different classes of transmitters; or
25
(b) different periods; or
26
(c) different classes of licences; or
27
(d) licences held by different classes of persons.
28
(4) Subsection (3) does not limit subsection 33(3A) of the Acts
29
Interpretation Act 1901.
30
Section 9
8
Commercial Broadcasting (Tax) Bill 2017
No. , 2017
(5) Subsection 12(2) of the Legislation Act 2003 does not apply to the
1
first determination made under subsection (2) of this section.
2
(6) The individual transmitter amount for a transmitter covered by a
3
transmitter licence at a particular time in a financial year must not
4
exceed the individual transmitter amount cap for the transmitter for
5
the financial year.
6
Note:
See section 9, which deals with the individual transmitter amount cap.
7
9 Individual transmitter amount cap
8
(1) For the purposes of this Act, the individual transmitter amount
9
cap for a transmitter for the financial year beginning on 1 July
10
2017 is worked out using the following table:
11
12
Individual transmitter amount cap--financial year beginning on 1 July 2017
Item
Maximum
power of
the
transmitter
Cap if
transmitter
operates in
the AM
band
Cap if
transmitter
operates in
the FM
band
Cap if
transmitter
operates in
the VHF
band
Cap if
transmitter
operates in
the UHF
band
1
Low
$40
$405
$18,661
$18,661
2
Medium
$365
$4,053
$186,611
$186,611
3
High
$3,648
$40,533
$1,866,114
$1,866,114
13
(2) For the purposes of this Act, the individual transmitter amount
14
cap for a transmitter for:
15
(a) the financial year beginning on 1 July 2018; or
16
(b) a later financial year;
17
is the amount worked out using the following formula:
18
Previous individual transmitter amount cap
Indexation factor
19
where:
20
indexation factor means the indexation factor for the financial
21
year.
22
Section 9
No. , 2017
Commercial Broadcasting (Tax) Bill 2017
9
previous individual transmitter amount cap means the individual
1
transmitter amount cap for the transmitter for the previous financial
2
year.
3
Band
4
(3) For the purposes of this section, the band in which a transmitter
5
operates is worked out using the following table:
6
7
Band
Item
A transmitter operates in this
band ...
... if the transmitter operates in
this frequency range
1
AM band
526.6 to 1606.5 kHz (inclusive)
2
FM band
87.5 to 108 MHz (inclusive)
3
VHF band
174 to 230 MHz (inclusive)
4
UHF band
520 to 694 MHz (inclusive)
8
Maximum power of transmitter
9
(4) For the purposes of this section, the maximum power of a
10
transmitter is worked out using the following table:
11
12
Maximum power of transmitter
Item
The
maximum
power of a
transmitter
is ...
... if the
transmitter
operates in
the AM
band and,
under the
transmitter
licence, the
maximum
power for
the
transmitter
is ...
... if the
transmitter
operates in
the FM
band and,
under the
transmitter
licence, the
maximum
power for
the
transmitter
is ...
... if the
transmitter
operates in
the VHF
band and,
under the
transmitter
licence, the
maximum
power for
the
transmitter
is ...
... if the
transmitter
operates in
the UHF
band and,
under the
transmitter
licence, the
maximum
power for
the
transmitter
is ...
1
Low
n/a
not more
not more
not more
Section 10
10
Commercial Broadcasting (Tax) Bill 2017
No. , 2017
Maximum power of transmitter
Item
The
maximum
power of a
transmitter
is ...
... if the
transmitter
operates in
the AM
band and,
under the
transmitter
licence, the
maximum
power for
the
transmitter
is ...
... if the
transmitter
operates in
the FM
band and,
under the
transmitter
licence, the
maximum
power for
the
transmitter
is ...
... if the
transmitter
operates in
the VHF
band and,
under the
transmitter
licence, the
maximum
power for
the
transmitter
is ...
... if the
transmitter
operates in
the UHF
band and,
under the
transmitter
licence, the
maximum
power for
the
transmitter
is ...
than 150
Watts ERP
than 150
Watts ERP
than 600
Watts ERP
2
Medium
not more
than 220
volts CMF
greater than
150 Watts
ERP but not
more than
15,000
Watts ERP
greater than
150 Watts
ERP but not
more than
15,000
Watts ERP
greater than
600 Watts
ERP but not
more than
60,000
Watts ERP
3
High
greater than
220 volts
CMF
greater than
15,000
Watts ERP
greater than
15,000
Watts ERP
greater than
60,000
Watts ERP
1
10 Person liable to pay tax
2
(1) Tax imposed by this Act on the issue of a transmitter licence is
3
payable by the person who held the licence when the licence was
4
issued.
5
(2) Tax imposed by this Act on an anniversary of the day a transmitter
6
licence came into force is payable by the person who held the
7
licence at the start of the anniversary.
8
(3) Tax imposed by this Act on a licence ceasing to be in force is
9
payable by the person who held the licence immediately before the
10
licence ceased to be in force.
11
Section 11
No. , 2017
Commercial Broadcasting (Tax) Bill 2017
11
(4) Tax imposed by this Act on the holding of a transmitter licence at
1
the start of 1 July 2017 is payable by the person who held the
2
licence at the start of 1 July 2017.
3
11 Termination time
4
(1) The Minister may, by legislative instrument, determine that a
5
specified time is the termination time for the purposes of this Act.
6
(2) The termination time must not be earlier than the commencement
7
of the determination.
8
12 Indexation factor
9
(1) For the purposes of this Act, the indexation factor for a financial
10
year is the number calculated, to 3 decimal places (rounding up if
11
the fourth decimal place is 5 or more), using the formula:
12
Index number for the reference March quarter
Index number for the base March quarter
13
where:
14
base March quarter means the last March quarter before the
15
reference March quarter.
16
reference March quarter means the last March quarter before the
17
financial year.
18
(2) Subject to subsection (3), if (whether before or after the
19
commencement of this section) the Australian Statistician has
20
published or publishes an index number in respect of a quarter in
21
substitution for an index number previously published in respect of
22
that quarter, the publication of the later index number must be
23
disregarded for the purposes of this section.
24
(3) If (whether before or after the commencement of this section) the
25
Australian Statistician has changed or changes the index reference
26
period for the Consumer Price Index, then, for the purposes of the
27
application of this section after the change took place or takes
28
place, regard must only be had to the index number published in
29
terms of the new index reference period.
30
Section 13
12
Commercial Broadcasting (Tax) Bill 2017
No. , 2017
13 Disallowance of determinations
1
Scope
2
(1) This section applies to a determination made under subsection 8(2).
3
Disallowance
4
(2) Either House of the Parliament may, following a motion upon
5
notice, pass a resolution disallowing the determination. For the
6
resolution to be effective:
7
(a) the notice must be given in that House within 15 sitting days
8
of that House after the copy of the determination was tabled
9
in the House under section 38 of the Legislation Act 2003;
10
and
11
(b) the resolution must be passed, in pursuance of the motion,
12
within 15 sitting days of that House after the giving of that
13
notice.
14
(3) If:
15
(a) the determination is the first determination made under
16
subsection 8(2); and
17
(b) neither House passes such a resolution;
18
the determination takes effect at the start of 1 July 2017.
19
(4) If:
20
(a) the determination is not the first determination made under
21
subsection 8(2); and
22
(b) neither House passes such a resolution;
23
the determination takes effect on the day immediately after the last
24
day upon which such a resolution could have been passed if it were
25
assumed that notice of a motion to disallow the determination was
26
given in each House on the last day of the 15 sitting day period of
27
that House mentioned in paragraph (2)(a).
28
(5) Section 42 (disallowance) of the Legislation Act 2003 does not
29
apply to the determination.
30
Note 1:
The 15 sitting day notice period mentioned in paragraph (2)(a) of this
31
section is the same as the 15 sitting day notice period mentioned in
32
paragraph 42(1)(a) of the Legislation Act 2003.
33
Section 14
No. , 2017
Commercial Broadcasting (Tax) Bill 2017
13
Note 2:
The 15 sitting day disallowance period mentioned in paragraph (2)(b)
1
of this section is the same as the 15 sitting day disallowance period
2
mentioned in paragraph 42(1)(b) of the Legislation Act 2003.
3
14 Rebates
4
The Minister may, by legislative instrument, make rules that make
5
provision for rebates of the whole or a part of an amount of tax
6
payable by a person.
7
15 Act does not impose a tax on property of a State
8
(1) This Act has no effect to the extent (if any) to which it imposes a
9
tax on property of any kind belonging to a State.
10
(2) In this section, property of any kind belonging to a State has the
11
same meaning as in section 114 of the Constitution.
12
16 Transitional--power to make legislative instruments
13
The Minister must not make a legislative instrument under this Act
14
before the day after this Act receives the Royal Assent.
15
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