19Expenditure under arbitrated agreements with Australian news media businesses

19 Expenditure under arbitrated agreements with Australian news media businesses

For the purposes of paragraph 17(2)(b), an amount is an amount of expenditure incurred by a member of the parent entity’s service group during the financial year if:

(a) the amount is recognised in accordance with the accounting standards as expenditure incurred by the member during the service group’s 12‑month financial reporting period that ends during the financial year; and

(b) the amount is incurred under a determination made under subsection 52ZX(1) of the Competition and Consumer Act 2010; and

(c) the amount is provided to one or more members of the registered news business corporate group for the registered news business that created the covered news content to which the determination relates.