{"id":"F2024L00128","name":"Commercial Broadcasting (Tax) (Transmitter Licence Tax Rebate) Rules 2024","slug":"commercial-broadcasting-tax-transmitter-licence-tax-rebate-rules-2024","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":105073,"registerId":"commonwealth-F2024L00128-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n  This instrument is the Commercial Broadcasting (Tax) (Transmitter Licence Tax Rebate) Rules 2024.","sortOrder":0},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under section 14 of the Commercial Broadcasting (Tax) Act 2017.","sortOrder":1},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\nNote: A number of expressions used in this instrument are defined in the Act, including the following:\n\n(a) associated with a commercial broadcasting licence; and\n\n(b) tax.\n\nIn this instrument:\n\nAct means the Commercial Broadcasting (Tax) Act 2017.\n\nrebate period 1 means the period beginning at the start of 9 June 2024 and ending on 8 June 2025.\n\nrebate period 2 means the period beginning at the start of 9 June 2025 and ending on 8 June 2026.\n\nrebate period 3 means the period beginning at the start of 9 June 2026 and ending on 8 June 2027.\n\nrebate period 4 means the period beginning at the start of 9 June 2027 and ending on 8 June 2028.\n\ntransmitter licence means a transmitter licence associated with a commercial broadcasting licence.\n\ntransmitter licence tax means tax imposed each financial year under section 6 of the Act and calculated in accordance with section 7 of the Act.","sortOrder":2},{"sectionNumber":"6A","sectionType":"section","heading":"Rebate of transmitter licence tax for rebate period 2","content":"#### 6A Rebate of transmitter licence tax for rebate period 2\n\n(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.\n\n(2) A rebate under subsection (1) is applied as an offset against transmitter licence tax imposed.\n\nExample 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.","sortOrder":3},{"sectionNumber":"6","sectionType":"section","heading":"Rebate of transmitter licence tax for other rebate periods","content":"#### 6 Rebate of transmitter licence tax for other rebate periods\n\n(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.\n\n(2) A rebate under subsection (1) is applied as an offset against transmitter licence tax imposed.\n\n(3) A rebate under subsection (1) is applied:\n\n(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\n\n(b) if the company holds more than one transmitter licence:\n\n(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;\n\n(ii) only to the extent the amount of the rebate is equal to or less than the transmitter licence tax imposed; and\n\n(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.\n\nExample 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.\n\nExample 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.","sortOrder":4},{"sectionNumber":"7","sectionType":"section","heading":"Table","content":"#### 7 Table\n\n| Column 1Item no. | Column 2Company                               | Column 3Rebate amount for rebate periods 1, 3 and 4 |\n| ---------------- | --------------------------------------------- | --------------------------------------------------- |\n| 1                | Australian Capital Television Pty Ltd         | 1,572,750                                           |\n| 2                | Prime Television (Southern) Pty Limited       | 1,063,125                                           |\n| 3                | Network Investments Pty Ltd                   | 921,375                                             |\n| 4                | WIN Television NSW Pty Limited                | 1,497,375                                           |\n| 5                | Star Broadcasting Network Pty Ltd             | 3,375                                               |\n| 6                | South Coast & Tablelands Broadcasting Pty Ltd | 24,750                                              |\n| 7                | Blue Mountains Broadcasters Pty Limited       | 2,250                                               |\n| 8                | Tweed Radio & Broadcasting Co Pty Ltd         | 2,250                                               |\n| 9                | WIN Radio Pty Limited                         | 24,750                                              |\n| 10               | Wollongong Broadcasters Pty Ltd               | 24,750                                              |\n| 11               | WIN Television Griffith Pty Ltd               | 18,000                                              |\n| 12               | WIN Television SA Pty Ltd                     | 74,250                                              |\n| 13               | Rebel FM Stereo Pty Ltd                       | 10,125                                              |\n| 14               | Midwest Radio Network Pty Ltd                 | 4,500                                               |\n| 15               | Darwin Digital Television Pty Ltd             | 6,750                                               |\n| 16               | West Digital Television No.2 Pty Limited      | 21,375                                              |\n| 17               | West Digital Television Pty Ltd               | 52,875                                              |\n| 18               | Spencer Gulf Telecasters Pty Limited          | 18,000                                              |\n| 19               | Mildura Digital Television Pty Ltd            | 16,875                                              |","sortOrder":5}],"analysis":{"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"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation appears consistent with its original intent as a targeted tax rebate instrument. It implements specific relief measures for transmitter licence tax as authorised by section 14 of the Commercial Broadcasting (Tax) Act 2017, without expanding beyond the taxation and rebate mechanism contemplated by that provision."},"complexity_factors":["Short instrument (approximately 20 sections/clauses total)","Only 6 defined terms in the instrument itself (though references definitions in parent Act)","Simple conditional logic limited to timing rules (which rebate period applies) and allocation rules for multiple licences","No nested exceptions or complex cross-referencing beyond the parent Act","Primary complexity comes from the table of 19 specific companies with individual rebate amounts and the tiered application rules for multiple licences","Straightforward mathematical calculations (percentage rebates and fixed dollar amounts)"],"plain_english_summary":"This instrument creates a rebate scheme reducing transmitter licence tax for commercial TV and radio broadcasters over four one‑year periods (June 2024–June 2028). Nineteen named companies get capped rebates in three years, while all transmitter‑tax payers receive a 100% rebate for June 2025–June 2026. Rebates act as offsets against tax bills, providing targeted financial relief to specific broadcasters and a full tax holiday for the middle year."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument implements time‑limited rebates under the authority of section 14 of the Commercial Broadcasting (Tax) Act 2017 (section 3). It does not expand or narrow which transmitter licences are taxed under the Act; it only specifies rebate amounts and timing for named periods and companies (sections 6A, 6 and 7)."},"complexity_factors":["Multiple distinct rebate periods with different treatments (definitions of rebate period 1–4 in section 4).","Full 100% rebate for rebate period 2 applicable to any person (section 6A(1)), versus fixed-dollar rebates for listed companies in other periods (section 6(1) and section 7 table).","Rebates operate as offsets applied at the time tax is imposed rather than refunds, requiring per‑imposition accounting (sections 6A(2) and 6(2)).","Special application rules when a company holds multiple transmitter licences (timing and sequencing rules in section 6(3)(b)(i)–(iii)), including limiting application to the extent of tax imposed.","Interplay with the Act's tax calculation provisions—transmitter licence tax is defined and calculated under the Act (section 4 note; instrument made under section 14 of the Act (section 3)).","Fixed, high-value rebate amounts listed for particular companies concentrate benefits and require administrators to match company identity to table entries (section 7).","Practical compliance burden: tracking licence anniversary dates and successive impositions across rebate periods to apply offsets correctly (illustrated by examples in sections 6 and 6A)."],"plain_english_summary":"This instrument sets temporary rebates to the commercial broadcasting transmitter‑licence tax for four defined one‑year \"rebate periods\" (9 June 2024–8 June 2028). It provides a 100% rebate for rebate period 2 and fixed dollar rebates for specific companies in rebate periods 1, 3 and 4, applied as offsets against tax when it is imposed. It affects holders of transmitter licences named in the table and any person for rebate period 2, altering the timing and amount of tax payable and reducing cash tax outlays during the stated periods."}},"importantCases":[],"_links":{"self":"/api/acts/commercial-broadcasting-tax-transmitter-licence-tax-rebate-rules-2024","history":"/api/acts/commercial-broadcasting-tax-transmitter-licence-tax-rebate-rules-2024/history","analysis":"/api/acts/commercial-broadcasting-tax-transmitter-licence-tax-rebate-rules-2024/analysis","conflicts":"/api/acts/commercial-broadcasting-tax-transmitter-licence-tax-rebate-rules-2024/conflicts","importantCases":"/api/acts/commercial-broadcasting-tax-transmitter-licence-tax-rebate-rules-2024/important-cases","documents":"/api/acts/commercial-broadcasting-tax-transmitter-licence-tax-rebate-rules-2024/documents"}}