14Amount of charge

14 Amount of charge

(1) The amount of charge payable by the parent entity for the financial year (the current year) is the amount equal to the following:

Start formula Base times Rate set out in subsection 3(2) of the News Media Bargaining Charge Act 2026 end formula

where:

base means the sum of the totals worked out under subsection (2).

(2) For each service covered by paragraph 13(1)(b) for the parent entity’s service group and the current year, work out the total of the following:

(a) the service group’s relevant Australian digital advertising revenue for the base year and each of the following:

(i) the service;

(ii) any other service that will become the service before the final reporting day;

(b) if in the base reporting period:

(i) the service; or

(ii) any other service that will become the service before the final reporting day;

was provided by one or more members of another service group—that other service group’s relevant Australian digital advertising revenue for the base year and the service so provided by that other service group.

Note 1: If a service group is providing more than one service on the final reporting day, then apply this subsection separately for each of those services.

Note 2: If a service group provides the same service throughout the entire base reporting period, then the total revenue from this subsection is only that worked out under paragraph (a) (see subparagraph (a)(i)).

Note 3: If the parent entity’s service group makes changes to a service during the base reporting period that are significant enough to result in a new service, then the total revenue from this subsection for the new service is the sum of:

(a) the revenue from providing the new service during the base reporting period after the changes are made (see subparagraph (a)(i)); and

(b) the revenue from providing the original service during the base reporting period before the changes are made (see subparagraph (a)(ii)).

Example: Assume service group A provides services X and Y on the final reporting day. Assume group A provides service X throughout the entire base reporting period. Assume service group A provides service Y after a merger with service group B after the base reporting period and before the 12‑month reporting period that ends in the current year. For the definition of base in subsection (1), group A has the sum of the following totals:

(a) the revenue worked out under paragraph (a) after applying this subsection for service X (see subparagraph (a)(i));

(b) group B’s revenue worked out under paragraph (b) for providing service Y for the base reporting period (see subparagraph (b)(i)).