Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 2

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

 

 

 

Commercial Broadcasting (Tax) Act 2017

No. 110, 2017

 

An Act to impose a tax relating to transmitter licences that are associated with commercial broadcasting licences, and for related purposes

[Assented to 18 September 2017]

The Parliament of Australia enacts: