{"id":"C1934L00067","name":"Broadcasting Commission Regulations","slug":"broadcasting-commission-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"67 of 1934","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":21794,"registerId":"commonwealth-C1934L00067-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Broadcasting Commission Regulations","content":"STATUTORY RULES.\n\n1934\\. No. 67.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nREGULATIONS UNDER THE AUSTRALIAN BROADCASTING COMMISSION ACT 1932.\n\nI, THE GOVERNOR‑GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Australian Broadcasting Commission Act 1932.\n\nDated this eleventh day of April, 1934.\n\nISAAC A. ISAACS\n\nGovernor‑General.\n\nBy His Excellency’s Command,\n\nH. S. W. LAWSON\n\nActing Postmaster‑General.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\n\nBroadcasting Commission Regulations.\n\nShort title.\n\n1\\. These Regulations may be cited as the Broadcasting Commission Regulations.\n\nStatement and balance‑sheet\n\n2\\. The profit and loss statement and the balance‑sheet to be furnished by the Commission in pursuance of section 32 of the Australian Broadcasting Commission Act 1932 shall be prepared in accordance with Form A and Form B, respectively, in the Schedule to these Regulations.\n\nNotified in the Commonwealth Gazette on 7th June, 1934.\n\n788.—Price 3d.\n\n \nTHE SCHEDULE.\n\nRegulation 2. Form A.\n\nThe Australian Broadcasting Commission.\n\nPROFIT AND LOSS STATEMENT FOR YEAR ENDED 30th JUNE, 193\n\n```html\n

Previous Year.

Expenditure.

193‑

Previous Year.

Revenue.

193‑3

£

£

£

£

To—

Artist’s Fees and Programme Expenses.....

(Payments to artists, orchestras, lecturers, announcers, accompanists and production coats)

By—

Revenue from Licence Fees............

Interest on Investments...............

Other Revenue....................

Copyright Fees....................

Broadcasting Rights.................

Rental of Telephone Lines for Broadcasting and Outside Pick‑up Costs

Commissioners’ Fees................

Staff Salaries......................

Rent of Offices and Furniture...........

Publicity ........................

Contributions to Staff Provident Fund.....

Depreciation......................

Interest on Debentures...............

Preliminary Expenses written off........

Other Expenses....................

Balance carried down

To—

By—

Transfer to Sinking Funds.............

Balance brought down

Transfer to Reserve Fund.............

Balance to Accumulated Fund..........

\n```\n\n \nRegulation 2. Form B.\n\nThe Australian Broadcasting Commission.\n\nBALANCE‑SHEET AS AT\n\n```html\n

Previous Year.

Liabilities.

193 ‑

Previous Year.

Assets.

193 ‑3

£

£

£

£

£

£

Debentures........................

Land and Buildings....................................................

Add accrued in interest...............

Freehold.........................

Leasehold........................

Loan from Commonwealth Government....

Less Depreciation

Bank Overdraft..............

Office Furniture,

Sundry Creditors.............

Musical Instruments and Equipment......

Sinking Funds...............

Less Depreciation.............

Stores and Stationery..........

Sundry Debtors..............

Postmaster General for Licence Fees......

Other...........................

Reserve Fund...............

Payments in Advance..................................................

Sinking Fund Investments...............................................

Other Investments ....................................................

Government Securities...............

Fixed Deposits ....................

Other Securities....................

Accumulated Fund............

Add secured interest

\"\"Add

Less Balance from Profit and Loss Statement

Cash in hand and at Bank................................................

Preliminary Expenses

\n```\n\nAccountant (or Secretary).\n\nChairman of Commission.\n\n(Audit Certificate).\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nBy Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":1589},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This 1934 instrument maintains its original narrow scope: prescribing financial reporting forms for the ABC. There is no evidence of scope creep beyond the original administrative purpose."},"complexity_factors":["Only 2 operative regulations (short title and reporting requirement)","No defined terms or interpretation section","Single cross-reference to section 32 of the parent Act","Administrative prescription of standard accounting templates only","No conditional provisions, exceptions, or nested logic"],"plain_english_summary":"These regulations set out the exact annual accounting returns the Australian Broadcasting Commission must file to show how it manages public money. They require standardised profit-and-loss reporting of the ABC’s income and spending and a balance sheet of its assets and liabilities. \n\nThe rules affect the ABC, its accountants and oversight departments, and matter because they let Parliament and the public scrutinise licence-fee funded operations and financial health."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"These Regulations do not change the substantive scope of the Act. They prescribe the format and line items for financial statements the Commission must furnish under section 32 (Regulation 2 and the Schedule), standardising presentation but not altering the underlying reporting obligation or the Commission’s statutory powers."},"complexity_factors":["Text is short and prescriptive: prescribes two fixed templates (Form A and Form B) rather than substantive policy rules (Regulation 2).","Templates are detailed (many line items and table cells), increasing administrative formatting work despite legal simplicity (Schedule Forms).","No discretionary decision‑making or regulatory standards to interpret — low legal ambiguity.","Dependence on external provision: implements an obligation in the Australian Broadcasting Commission Act 1932 (section 32) rather than creating new powers.","Archival presentation: currency and layout use 1930s conventions (e.g. £ and dated headings) which could create translation or systems‑integration costs for modern accounting systems.","Regulatory text contains heavy tabular/HTML formatting which complicates machine reading or automatic transcription but not legal effect."],"plain_english_summary":"These Regulations require the Australian Broadcasting Commission to supply its annual profit‑and‑loss statement and balance‑sheet in the exact templates set out as Form A and Form B in the Schedule (Regulation 2). They implement the Commission’s reporting obligation under section 32 of the Australian Broadcasting Commission Act 1932.\n\nMechanically, the rules standardise the layout and line items the Commission must report, narrowing presentation choices and imposing an administrative formatting and compliance cost on the Commission and its accountants."}},"importantCases":[],"_links":{"self":"/api/acts/broadcasting-commission-regulations","history":"/api/acts/broadcasting-commission-regulations/history","analysis":"/api/acts/broadcasting-commission-regulations/analysis","conflicts":"/api/acts/broadcasting-commission-regulations/conflicts","importantCases":"/api/acts/broadcasting-commission-regulations/important-cases","documents":"/api/acts/broadcasting-commission-regulations/documents"}}