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BROADCASTING SERVICES ACT 1992 - SECT 216AA Review of taxation arrangements etc.

BROADCASTING SERVICES ACT 1992 - SECT 216AA

Review of taxation arrangements etc.

  (1)   After 30   June 2019, the ACMA must conduct a review of the following matters:

  (a)   whether the Commercial Broadcasting (Tax) Act 2017 should be repealed or amended on or before 1   July 2022;

  (b)   such matters (if any) as are specified in an instrument under subsection   (2).

  (2)   The Minister may, by notifiable instrument, specify one or more matters for the purposes of paragraph   (1)(b), so long as those matters relate to:

  (a)   commercial television broadcasting licensees and commercial radio broadcasting licensees; and

  (b)   the use of spectrum (within the meaning of the Radiocommunications Act 1992 ) by those licensees to provide commercial broadcasting services.

  (3)   In conducting the review, the ACMA must consider such matters (if any) as are specified in an instrument under subsection   (4).

  (4)   The Minister may, by notifiable instrument, specify one or more matters for the purposes of subsection   (3).

Consultation

  (5)   In conducting the review, the ACMA must make provision for public consultation.

Report

  (6)   The ACMA must give the Minister a report of the review before 1   July 2021.

  (7)   The Minister must cause copies of a report under subsection   (6) to be tabled in each House of the Parliament within 15 sittings days of that House after receiving the report.

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