{"id":"C2017A00110","name":"Commercial Broadcasting (Tax) Act 2017","slug":"commercial-broadcasting-tax-act-2017","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"110 of 2017","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":8602,"registerId":"commonwealth-C2017A00110-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Commercial Broadcasting (Tax) Act 2017","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\n \n\n \n\n \n\n \n\n \n\n \n\nCommercial Broadcasting (Tax) Act 2017\n\n \n\nNo. 110, 2017\n\n \n\n \n\n \n\n \n\n \n\nAn Act to impose a tax relating to transmitter licences that are associated with commercial broadcasting licences, and for related purposes\n\n \n\n \n\n \n\nContents\n\n1 Short title\n\n2 Commencement\n\n3 Definitions\n\n4 Transmitter licence associated with a commercial broadcasting licence\n\n5 Extension to external Territories\n\n6 Imposition of tax\n\n7 Amount of tax\n\n8 Individual transmitter amount\n\n9 Individual transmitter amount cap\n\n10 Person liable to pay tax\n\n11 Termination time\n\n12 Indexation factor\n\n13 Disallowance of determinations\n\n14 Rebates\n\n15 Act does not impose a tax on property of a State\n\n16 Transitional—power to make legislative instruments\n\n \n\n![](image.001.png)\n\n \n\n \n\nCommercial Broadcasting (Tax) Act 2017\n\nNo. 110, 2017\n\n \n\n \n\n \n\nAn Act to impose a tax relating to transmitter licences that are associated with commercial broadcasting licences, and for related purposes\n\n[Assented to 18 September 2017]\n\nThe Parliament of Australia enacts:\n\n1  Short title\n\n  This Act is the Commercial Broadcasting (Tax) Act 2017.\n\n2  Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 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. 1 July 2017\n\n\nNote: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.\n\n (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.\n\n3  Definitions\n\n  In this Act:\n\nassociated with a commercial broadcasting licence has the meaning given by section 4.\n\nbroadcasting service has the same meaning as in the Broadcasting Services Act 1992.\n\ncommercial radio broadcasting licence has the same meaning as in the Broadcasting Services Act 1992.\n\ncommercial television broadcasting licence has the same meaning as in the Broadcasting Services Act 1992.\n\nindexation factor, for a financial year, has the meaning given by section 12.\n\nindex number, in relation to a quarter, means the All Groups Consumer Price Index number, being the weighted average of the 8 capital cities, published by the Australian Statistician in respect of that quarter.\n\nindividual transmitter amount has the meaning given by section 8.\n\nindividual transmitter amount cap has the meaning given by section 9.\n\ntax means tax imposed by this Act.\n\ntermination time has the meaning given by section 11.\n\ntransmitter means a radiocommunications transmitter (within the meaning of the Radiocommunications Act 1992).\n\ntransmitter licence has the same meaning as in the Radiocommunications Act 1992.\n\n4  Transmitter licence associated with a commercial broadcasting licence\n\n (1) For the purposes of this Act, if:\n\n (a) a transmitter licence was or is issued under section 102 of the Radiocommunications Act 1992; and\n\n (b) the related licence referred to in that section was allocated under Part 4 of the Broadcasting Services Act 1992;\n\nthe transmitter licence is associated with a commercial broadcasting licence.\n\n (2) For the purposes of this Act, if:\n\n (a) a transmitter licence was or is issued under section 100 of the Radiocommunications Act 1992; and\n\n (b) the transmitter licence is held by the holder of:\n\n (i) a commercial television broadcasting licence; or\n\n (ii) a commercial radio broadcasting licence; and\n\n (c) the transmitter licence authorises operation of a transmitter for transmitting or re‑transmitting the broadcasting service or services authorised by:\n\n (i) the commercial television broadcasting licence; or\n\n (ii) the commercial radio broadcasting licence;\n\n  as the case requires; and\n\n (d) the issue of the transmitter licence is in accordance with a decision of the Australian Communications and Media Authority under subsection 34(1) of the Broadcasting Services Act 1992;\n\nthe transmitter licence is associated with a commercial broadcasting licence.\n\n5  Extension to external Territories\n\n  This Act extends to every external Territory.\n\n6  Imposition of tax\n\nGeneral\n\n (1) If:\n\n (a) a transmitter licence is issued during the period:\n\n (i) beginning at the start of 1 July 2017; and\n\n (ii) ending at the termination time; and\n\n (b) the transmitter licence is associated with a commercial broadcasting licence;\n\ntax is imposed on:\n\n (c) the issue of the transmitter licence; and\n\n (d) each anniversary of the day the licence came into force that occurs:\n\n (i) during the period the licence is in force; and\n\n (ii) before the termination time.\n\n (2) If:\n\n (a) a transmitter licence was issued before 1 July 2017; and\n\n (b) the transmitter licence is associated with a commercial broadcasting licence;\n\ntax is imposed on each anniversary of the day the licence came into force that occurs:\n\n (c) during the period the licence is in force; and\n\n (d) on or after 1 July 2017; and\n\n (e) before the termination time.\n\n (3) If:\n\n (a) a transmitter licence ceases to be in force during the period:\n\n (i) beginning at the start of 1 July 2017; and\n\n (ii) ending at the termination time; and\n\n (b) the licence is not renewed; and\n\n (c) the licence was varied on one or more occasions during the period:\n\n (i) beginning at the end of the last anniversary of the day the licence came into force that occurred before the licence ceased to be in force; and\n\n (ii) ending when the licence ceased to be in force; and\n\n (d) if it were assumed that an anniversary of the day the licence came into force occurred on the day before the licence ceased to be in force, the amount of tax imposed by subsection 6(1) or (2) on the anniversary would have exceeded the tax that would have been imposed by that subsection on the anniversary if the licence had not been varied; and\n\n (e) the transmitter licence was associated with a commercial broadcasting licence;\n\ntax is imposed on the licence ceasing to be in force.\n\n (4) For the purposes of paragraph (3)(c), disregard a variation that was made before 1 July 2017.\n\nTransitional\n\n (5) If:\n\n (a) a person holds a transmitter licence at the start of 1 July 2017; and\n\n (b) the transmitter licence is associated with a commercial broadcasting licence; and\n\n (c) 1 July 2017 is not an anniversary of the day the licence came into force;\n\ntax is imposed on the holding of the transmitter licence at the start of 1 July 2017.\n\n7  Amount of tax\n\nGeneral\n\n (1) The amount of tax imposed by subsection 6(1) on the issue of a transmitter licence is the total of the individual transmitter amounts for the transmitters covered by the licence immediately after the licence came into force.\n\n (2) The amount of tax imposed by subsection 6(1) or (2) on an anniversary of the day a transmitter licence came into force is the total of the individual transmitter amounts for the transmitters covered by the licence at the start of the anniversary.\n\n (3) The amount of tax imposed by subsection 6(3) on a transmitter licence ceasing to be in force during a financial year is worked out using the following formula:\n\n![](image.002.png)\n\nwhere:\n\namount of excess means the amount of the excess mentioned in paragraph 6(3)(d).\n\ndays in period of variation means the number of days in the period:\n\n (a) beginning at the start of the day after the first or only occasion on which the licence was varied as mentioned in paragraph 6(3)(c); and\n\n (b) ending at the end of the day before the licence ceased to be in force.\n\ndays in the financial year means the number of days in the financial year.\n\nTransitional\n\n (4) The amount of tax imposed by subsection 6(5) on the holding of a transmitter licence at the start of 1 July 2017 is worked out using the following formula:\n\n![](image.003.png)\n\nwhere:\n\namount of anniversary tax means the amount of tax that would be imposed by subsection 6(2) on a particular anniversary of the day the transmitter licence came into force, if it were assumed that 1 July 2017 were that particular anniversary.\n\npre‑anniversary days means the number of days in the period:\n\n (a) beginning at the start of 1 July 2017; and\n\n (b) ending at the start of the anniversary of the day the licence came into force that occurs during the financial year beginning on 1 July 2017.\n\n8  Individual transmitter amount\n\n (1) For the purposes of this Act, the individual transmitter amount for a transmitter covered by a transmitter licence at a particular time in a financial year is:\n\n (a) if a determination is in force under subsection (2) at that time—the amount worked out under the determination; or\n\n (b) otherwise—the individual transmitter amount cap for the transmitter for the financial year.\n\n (2) The Minister may, by legislative instrument, make a determination for the purposes of paragraph (1)(a).\n\nNote: See also section 13 (disallowance of determinations).\n\n (3) A determination under subsection (2) may provide for different amounts in relation to:\n\n (a) different classes of transmitters; or\n\n (b) different periods; or\n\n (c) different classes of licences; or\n\n (d) licences held by different classes of persons.\n\n (4) Subsection (3) does not limit subsection 33(3A) of the Acts Interpretation Act 1901.\n\n (5) Subsection 12(2) of the Legislation Act 2003 does not apply to the first determination made under subsection (2) of this section.\n\n (6) The individual transmitter amount for a transmitter covered by a transmitter licence at a particular time in a financial year must not exceed the individual transmitter amount cap for the transmitter for the financial year.\n\nNote: See section 9, which deals with the individual transmitter amount cap.\n\n9  Individual transmitter amount cap\n\n (1) For the purposes of this Act, the individual transmitter amount cap for a transmitter for the financial year beginning on 1 July 2017 is worked out using the following table:\n\n \n\n- Individual transmitter amount cap—financial year beginning on 1 July 2017\n- 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\n- 1 Low $40 $405 $18,661 $18,661\n- 2 Medium $365 $4,053 $186,611 $186,611\n- 3 High $3,648 $40,533 $1,866,114 $1,866,114\n\n\n \n\n (2) For the purposes of this Act, the individual transmitter amount cap for a transmitter for:\n\n (a) the financial year beginning on 1 July 2018; or\n\n (b) a later financial year;\n\nis the amount worked out using the following formula:\n\n![](image.004.png)\n\nwhere:\n\nindexation factor means the indexation factor for the financial year.\n\nprevious individual transmitter amount cap means the individual transmitter amount cap for the transmitter for the previous financial year.\n\nBand\n\n (3) For the purposes of this section, the band in which a transmitter operates is worked out using the following table:\n\n \n\n- Band\n- Item A transmitter operates in this band … … if the transmitter operates in this frequency range\n- 1 AM band 526.6 to 1606.5 kHz (inclusive)\n- 2 FM band 87.5 to 108 MHz (inclusive)\n- 3 VHF band 174 to 230 MHz (inclusive)\n- 4 UHF band 520 to 694 MHz (inclusive)\n\n\n \n\nMaximum power of transmitter\n\n (4) For the purposes of this section, the maximum power of a transmitter is worked out using the following table:\n\n \n\n- Maximum power of transmitter\n- 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 …\n- 1 Low n/a not more than 150 Watts ERP not more than 150 Watts ERP not more than 600 Watts ERP\n- 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\n- 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\n\n\n \n\n10  Person liable to pay tax\n\n (1) Tax imposed by this Act on the issue of a transmitter licence is payable by the person who held the licence when the licence was issued.\n\n (2) Tax imposed by this Act on an anniversary of the day a transmitter licence came into force is payable by the person who held the licence at the start of the anniversary.\n\n (3) Tax imposed by this Act on a licence ceasing to be in force is payable by the person who held the licence immediately before the licence ceased to be in force.\n\n (4) Tax imposed by this Act on the holding of a transmitter licence at the start of 1 July 2017 is payable by the person who held the licence at the start of 1 July 2017.\n\n11  Termination time\n\n (1) The Minister may, by legislative instrument, determine that a specified time is the termination time for the purposes of this Act.\n\n (2) The termination time must not be earlier than the commencement of the determination.\n\n12  Indexation factor\n\n (1) For the purposes of this Act, the indexation factor for a financial year is the number calculated, to 3 decimal places (rounding up if the fourth decimal place is 5 or more), using the formula:\n\n![](image.005.png)\n\nwhere:\n\nbase March quarter means the last March quarter before the reference March quarter.\n\nreference March quarter means the last March quarter before the financial year.\n\n (2) Subject to subsection (3), if (whether before or after the commencement of this section) the Australian Statistician has published or publishes an index number in respect of a quarter in substitution for an index number previously published in respect of that quarter, the publication of the later index number must be disregarded for the purposes of this section.\n\n (3) If (whether before or after the commencement of this section) the Australian Statistician has changed or changes the index reference period for the Consumer Price Index, then, for the purposes of the application of this section after the change took place or takes place, regard must only be had to the index number published in terms of the new index reference period.\n\n13  Disallowance of determinations\n\nScope\n\n (1) This section applies to a determination made under subsection 8(2).\n\nDisallowance\n\n (2) Either House of the Parliament may, following a motion upon notice, pass a resolution disallowing the determination. For the resolution to be effective:\n\n (a) the notice must be given in that House within 15 sitting days of that House after the copy of the determination was tabled in the House under section 38 of the Legislation Act 2003; and\n\n (b) the resolution must be passed, in pursuance of the motion, within 15 sitting days of that House after the giving of that notice.\n\n (3) If:\n\n (a) the determination is the first determination made under subsection 8(2); and\n\n (b) neither House passes such a resolution;\n\nthe determination takes effect at the start of 1 July 2017.\n\n (4) If:\n\n (a) the determination is not the first determination made under subsection 8(2); and\n\n (b) neither House passes such a resolution;\n\nthe determination takes effect on the day immediately after the last day upon which such a resolution could have been passed if it were assumed that notice of a motion to disallow the determination was given in each House on the last day of the 15 sitting day period of that House mentioned in paragraph (2)(a).\n\n (5) Section 42 (disallowance) of the Legislation Act 2003 does not apply to the determination.\n\nNote 1: The 15 sitting day notice period mentioned in paragraph (2)(a) of this section is the same as the 15 sitting day notice period mentioned in paragraph 42(1)(a) of the Legislation Act 2003.\n\nNote 2: The 15 sitting day disallowance period mentioned in paragraph (2)(b) of this section is the same as the 15 sitting day disallowance period mentioned in paragraph 42(1)(b) of the Legislation Act 2003.\n\n14  Rebates\n\n  The Minister may, by legislative instrument, make rules that make provision for rebates of the whole or a part of an amount of tax payable by a person.\n\n15  Act does not impose a tax on property of a State\n\n (1) This Act has no effect to the extent (if any) to which it imposes a tax on property of any kind belonging to a State.\n\n (2) In this section, property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.\n\n16  Transitional—power to make legislative instruments\n\n  The Minister must not make a legislative instrument under this Act before the day after this Act receives the Royal Assent.\n\n \n\n \n\n \n\n \n\n[Minister’s second reading speech made in—\n\nHouse of Representatives on 15 June 2017\n\nSenate on 22 June 2017]\n\n(125/17)\n\n \n\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"This Act, as presented, implements a narrowly focused per‑transmitter tax on licences associated with commercial broadcasting and builds in administrative mechanisms (indexation, ministerial determinations, rebates, prorating and disallowance). There is no textual evidence in this version that the Act has grown beyond that original purpose: it neither sweeps in other classes of radiocommunications licences nor creates additional regulatory regimes beyond tax rate‑setting, indexation, and administration. Therefore the scope has not materially changed from its core objective of taxing transmitters attached to commercial broadcasting licences."},"complexity_factors":["16 sections in the Act (Contents list)","12 defined terms in the interpretation section (s3)","Cross‑references to at least 3 other Acts: Radiocommunications Act 1992, Broadcasting Services Act 1992, Legislation Act 2003 (multiple sections)","Table of caps with 4 bands × 3 power categories and three monetary tiers for 2017 (s9(1))","Indexation formula tied to CPI March quarters with rounding rules (s12)","Ministerial determinations for per‑transmitter amounts with special disallowance and timing rules (s8, s13)","Prorating and transitional formulas for partial years, licence variations and cessation (s6(3), s7(3)–(4))","Disallowance procedure constrained to 15 sitting‑day windows and special commencement rules for first and later determinations (s13)","Legislative instrument powers for termination time and rebates (s11, s14)","Exceptions and constitutional safeguard excluding tax on State property (s15)"],"plain_english_summary":"**What this law does (mechanics first)**\n\n- The Act imposes a tax on radiocommunications transmitter licences that are associated with commercial broadcasting licences (for example, transmitters used by commercial TV or radio stations). The core taxing rules are in section 6.  \n- The tax applies on:  \n  - the issue of a relevant transmitter licence issued on or after 1 July 2017;  \n  - each anniversary of the day that licence came into force while it remains on foot;  \n  - certain occasions when a licence ceases (if a variation during the licence’s final year increases the otherwise applicable tax); and  \n  - holding a relevant licence at the start of 1 July 2017 where that date is not itself an anniversary (transitional rule) (s6).  \n- The amount payable is the sum of per‑transmitter amounts for the transmitters covered by the licence (s7). Each transmitter’s amount is either:  \n  - an amount set by a Ministerial determination (a legislative instrument) (s8); or  \n  - if there is no such determination, a statutory cap based on the transmitter’s frequency band (AM, FM, VHF, UHF) and maximum power category (low, medium, high) (s9).  \n- The caps for the financial year beginning 1 July 2017 are set in a table in the Act (s9(1)). Caps for later years are adjusted by an indexation factor tied to the Consumer Price Index (CPI) (s9(2), s12).  \n- The person liable to pay the tax is the holder of the transmitter licence at the relevant time (issue, anniversary, cessation, or 1 July 2017) (s10).  \n- The Minister may:  \n  - make determinations setting per‑transmitter amounts and can differentiate by transmitter class, period, licence class or class of licence-holder (s8);  \n  - set a termination time (i.e. a time after which the Act stops imposing the tax) by legislative instrument (s11); and  \n  - make rules (by legislative instrument) providing rebates (partial or full refunds) of tax payable (s14).  \n- Parliamentary disallowance applies to Ministerial determinations under a 15‑sitting‑day procedure with special timing for the first determination (s13).  \n- The Act extends to external Territories (s5) and does not operate so as to impose tax on property of a State to the extent constitutionally protected (s15).  \n\n**Who this affects**\n\n- Primary payers: commercial broadcasters (the persons who hold transmitter licences associated with commercial television or radio broadcasting licences). Those licence-holders are legally responsible for paying the tax (s4, s10).  \n- Secondary actors: the Minister and the Parliament (the Minister sets amounts, indexation and termination time by instruments; Parliament can disallow those determinations under a defined procedure) (s8, s11, s13).  \n- Regulators: the Australian Communications and Media Authority and the Australian Statistician are referenced for licence-issuing rules and CPI numbers respectively (s4, s12).  \n\n**Why it matters (stated purpose and practical implications)**\n\n- The statute’s stated design is to raise a per‑transmitter tax on licensed commercial broadcasting transmitters (s1, s6–s9). That produces a recurring, transmitter‑level charge rather than a one‑off or turnover tax.  \n- Who pays and how much: the cost falls directly on licence‑holders per transmitter; the payable amount is either the Minister’s determined amount or, failing that, a statutory cap that depends on band and power (s7–s10, s9).  \n\n**Incentives, costs and trade‑offs (mechanism‑focused assessment)**\n\n- Concentrated cost: the financial burden is concentrated on commercial broadcasters holding transmitters — each transmitter creates a discrete tax liability (s7–s9).  \n- Behavioural incentives: because the tax is per‑transmitter and varies with band and declared maximum power (via the cap table, s9), licence‑holders have incentives to:  \n  - reassess whether to retain particular transmitter licences;  \n  - adjust declared transmitter power where technically and regulatorily feasible (subject to Radiocommunications Act limits and licence conditions); and  \n  - consider consolidation, sharing of transmitters, or technological shifts that reduce the number or power of taxed transmitters.  \n- Administrative and compliance costs: broadcasters must identify each covered transmitter, its band and maximum power, track anniversaries and licence changes, compute prorated amounts for partial years or variations (s6(3), s7(3)–(4)), and apply indexation rules (s12). This requires recordkeeping and interaction with regulator data.  \n- Bureaucratic discretion and political oversight: the Minister can set differing amounts by instrument and create rebate rules (s8, s14). Those instruments take effect under special timing rules (including a backdated first determination, s13(3)) but remain subject to Parliamentary disallowance within a short window (s13). This combination gives the executive substantive rate‑setting power while preserving a limited parliamentary control mechanism.  \n- Fiscal predictability: statutory caps plus CPI indexation (s9, s12) provide a predictable baseline for future liabilities if the Minister does not vary amounts. If the Minister uses determinations, amounts can diverge from the baseline and be tailored (s8).  \n- Redistribution of private spending: funds paid as tax are diverted away from broadcaster operating budgets (content, investment, maintenance). That represents an opportunity cost to broadcasters; the Act’s rebates power (s14) creates an avenue to mitigate outcomes for particular classes of payers but is discretionary.  \n- Risk of lobbying/rent‑seeking: because the Minister can (by instrument) set amounts, classify transmitters and grant rebates, affected parties have a clear incentive to seek favourable determinations or rebates; the parliamentary disallowance window is brief (s8, s13, s14).  \n\n**Implementation and technical details to note**\n\n- The Act cross‑references the Radiocommunications Act 1992 and the Broadcasting Services Act 1992 for the definitions of transmitter licences and commercial broadcasting licences (s3, s4).  \n- For indexation the Act uses CPI March quarter figures and a specific formula with rounding to 3 decimal places (s12).  \n- There are specific formulas for prorating tax when licences start mid‑year, end mid‑year after variations, or for the transitional 1 July 2017 holding rule (s7(3)–(4), s6(3)–(5)).  \n- The Minister may not make instruments under the Act before the day after Royal Assent (transitional constraint, s16).  \n\n**Who pays, who decides, and what behaviour changes (summary sentences)**\n\n- Who pays: the holder of each transmitter licence at the relevant time (s10).  \n- Who decides: the Minister sets per‑transmitter amounts, termination time and rebate rules by legislative instrument; Parliament has a limited disallowance mechanism for those determinations (s8, s11, s13, s14).  \n- Likely behaviour changes: licence‑holders may adjust transmitter holdings, power settings, or operational arrangements to manage tax liabilities; they must also allocate resources to compliance and recordkeeping (s7–s10, s9)."},"kimi_summary":{"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of imposing tax on transmitter licences associated with commercial broadcasting. The scope has not expanded beyond this specific tax mechanism."},"complexity_factors":["Multiple triggering events for tax liability (issue, anniversary, cessation, transitional holding) in section 6","Complex formula-based calculations in sections 7(3), 7(4), and 9(2) involving indexation and pro-rata periods","14 defined terms in section 3, many referencing external legislation (Broadcasting Services Act 1992, Radiocommunications Act 1992)","Nested conditional logic in section 4 determining when a transmitter licence is 'associated with' a commercial broadcasting licence","Detailed tabular schedules for caps based on power bands and frequency ranges (sections 9 and associated tables)","Special disallowance procedure in section 13 that overrides standard Legislation Act provisions","Transitional provisions (subsections 6(5), 7(4), and section 16) creating parallel tax treatment for pre-existing licences"],"plain_english_summary":"This law creates a **tax on radio and TV broadcasters** who use transmitters to send their signals across Australia.\n\n**What it does:**\n- **Who pays:** Commercial TV and radio stations that hold licences to broadcast (think Channel 7, 9, 10, or major radio networks like Nova, Triple M, etc.).\n- **What gets taxed:** The \"transmitter licences\" they need to operate the actual equipment that beams their signal out. These licences are issued under the Radiocommunications Act 1992.\n- **When tax is charged:** \n  - When a new transmitter licence is issued\n  - Every year on the anniversary of the licence being granted\n  - In some cases when a licence stops or changes\n- **How much:** Depends on the power of the transmitter and which frequency band it uses (AM radio, FM radio, or TV bands). The tax ranges from **$40 per year for small AM transmitters** up to **nearly $1.9 million per year for high-power TV transmitters**. These amounts go up each year with inflation (CPI).\n\n**Why it matters:**\nThis is essentially a **spectrum tax** — the government charges broadcasters for using the public airwaves. The money goes to general revenue. The law was introduced as part of broader broadcasting reforms in 2017 and includes a \"termination time\" (which can be set by the Minister) when the tax will stop applying.\n\n**Key features:**\n- The Minister can make rules to reduce the tax (rebates) or set different amounts for different types of transmitters\n- Parliament can disallow (overturn) these ministerial decisions\n- The tax doesn't apply to state government property"},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/commercial-broadcasting-tax-act-2017","history":"/api/acts/commercial-broadcasting-tax-act-2017/history","analysis":"/api/acts/commercial-broadcasting-tax-act-2017/analysis","conflicts":"/api/acts/commercial-broadcasting-tax-act-2017/conflicts","importantCases":"/api/acts/commercial-broadcasting-tax-act-2017/important-cases","documents":"/api/acts/commercial-broadcasting-tax-act-2017/documents"}}