4Definitions

4 Definitions

Note: A number of expressions used in this instrument are defined in the Act, including the following:

(a) associated with a commercial broadcasting licence; and

(b) tax.

In this instrument:

Act means the Commercial Broadcasting (Tax) Act 2017.

rebate period 1 means the period beginning at the start of 9 June 2024 and ending on 8 June 2025.

rebate period 2 means the period beginning at the start of 9 June 2025 and ending on 8 June 2026.

rebate period 3 means the period beginning at the start of 9 June 2026 and ending on 8 June 2027.

rebate period 4 means the period beginning at the start of 9 June 2027 and ending on 8 June 2028.

transmitter licence means a transmitter licence associated with a commercial broadcasting licence.

transmitter licence tax means tax imposed each financial year under section 6 of the Act and calculated in accordance with section 7 of the Act.