Television Licence Fees Act 1964
Act No. 118 of 1964 as amended
Consolidated as in force on 29 June 1999
(includes amendments up to Act No. 141 of 1997)
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
Television Licence Fees Act 1964
Act No. 118 of 1964 as amended
Consolidated as in force on 29 June 1999
(includes amendments up to Act No. 141 of 1997)
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
Contents
1 Short title [see Note 1]
2 Commencement [see Note 1]
3 Incorporation of Broadcasting Act
4 Interpretation
5 Licence fees
6 Amount of fees
6A Change of accounting period—effect on fees payable
7 Earnings of subsidiary companies etc.
8 Regulations
Notes
An Act to provide for the payment of fees in respect of certain television licences
This Act may be cited as the Television Licence Fees Act 1964.
This Act shall come into operation on the day on which it receives the Royal Assent.
The Broadcasting Services Act 1992 is incorporated and shall be read as one with this Act.
(1) In this Act:
ABA means the Australian Broadcasting Authority established by the Broadcasting Services Act 1992.
gross earnings, in respect of a licence in respect of a period, means the gross earnings of the licensee during that period from the televising, by the service provided under the licence, of advertisements or other matter.
licence means:
(a) a commercial television broadcasting licence referred to in paragraph 5(1)(b) or (e) of the Transitional Provisions Act; or
(b) a commercial television broadcasting licence allocated or renewed, whether before, on or after the commencement of this definition, under the Broadcasting Services Act 1992.
Transitional Provisions Act means the Broadcasting Services (Transitional Provisions and Consequential Amendments) Act 1992.
(2) Where, in connexion with any transaction, any consideration is paid or given otherwise than in cash, the money value of that consideration shall, for the purposes of this Act, be deemed to have been paid or given.
(1) Subject to subsection (2), there is payable to the Commonwealth by a licensee, by way of tax in respect of the licence, fees in accordance with sections 6 and 6A.
(2) The regulations may make provision for rebates of fees payable by licensees.
(2) Subject to section 6A, there is payable by a licensee:
(a) on each 31 December that occurs during the period of the licence; and
(b) on:
(i) if the licence’s period ends on a 31 December or a day within the first 6 months of a calendar year—the first 31 December after the licence’s period; or
(ii) if the licence’s period ends on any other day in a calendar year—each 31 December that occurs during the 18 months immediately following the licence’s period;
a fee of an amount equal to the relevant percentage of the gross earnings in respect of the licence during the period of one year ending on the 30 June last preceding the 31 December.
(2A) In subsection (2), relevant percentage, in relation to the gross earnings in respect of a licence during a period, means:
(a) where those gross earnings are less than $5,000,000—the percentage ascertained in accordance with the formula:
(b) where those gross earnings are not less than $5,000,000 but are less than $6,000,000—the percentage ascertained in accordance with the formula:
(c) where those gross earnings are not less than $6,000,000 but are less than $7,000,000—the percentage ascertained in accordance with the formula:
(d) where those gross earnings are not less than $7,000,000 but are less than $10,000,000—the percentage ascertained in accordance with the formula:
(e) where those gross earnings are not less than $10,000,000 but are less than $20,000,000—the percentage ascertained in accordance with the formula:
(f) where those gross earnings are not less than $20,000,000 but are less than $45,000,000—the percentage ascertained in accordance with the formula:
(g) where those gross earnings are not less than $45,000,000 but are less than $75,000,000—the percentage ascertained in accordance with the formula:
(h) where those gross earnings are not less than $75,000,000— whichever is the lesser of 9% or the percentage ascertained in accordance with the formula:
where A is the number of dollars in those gross earnings.
(3) If a licensee:
(a) had, before the commencement of the Transitional Provisions Act, in accordance with the Broadcasting Act 1942; or
(b) had, before the day on which the Television Licence Fees Amendment Act 1997 received the Royal Assent, in accordance with subsection 123(2) of the Broadcasting Act 1942 as applied by section 22 of the Transitional Provisions Act; or
(c) has, on or after the day on which the Television Licence Fees Amendment Act 1997 received the Royal Assent, in accordance with subsection 205B(2) of the Broadcasting Services Act 1992;
adopted an accounting period ending on a day other than 30 June, the reference in subsection (2) of this section to 30 June shall, in relation to the licence, be read as a reference to that other day.
(4) A reference in subsection (2) to a licence shall be read as including a reference to a licence granted before the commencement of this Act.
(4A) For the purposes of subsection (2), the period of a licence shall be taken to include any period of renewal or further renewal of the licence.
(5) Where the amount of the gross earnings in respect of a licence during a period consists of a number of dollars and a number of cents, then, for the purposes of this section, the cents shall be disregarded.
Where:
(a) a fee is payable under subsection 6(2) on a 31 December in respect of earnings during a period (in this section referred to as the first fee period);
(b) a fee would, but for this section, be payable under that subsection on the next 31 December in respect of earnings during a period (in this section referred to as the second fee period); and
(c) by reason of a change in the accounting period used by the licensee, the second fee period commences before or does not commence immediately after the end of the first fee period;
section 6 applies in relation to the fee payable on the anniversary referred to in paragraph (b) as if:
(d) references in that section to a period of one year ending on a day were references to the period commencing immediately after the end of the first fee period and ending on the day on which the second fee period ends; and
(e) subsection 6(2A) were omitted and the following subsection were substituted:
“(2A) In subsection (2), relevant percentage, in relation to gross earnings in respect of a licence during a period, means:
(a) where A is less than $5,000,000—the percentage ascertained in accordance with the formula:
(b) where A is not less than $5,000,000 but is less than $6,000,000—the percentage ascertained in accordance with the formula:
(c) where A is not less than $6,000,000 but is less than $7,000,000—the percentage ascertained in accordance with the formula:
(d) where A is not less than $7,000,000 but is less than $10,000,000—the percentage ascertained in accordance with the formula:
(e) where A is not less than $10,000,000 but is less than $20,000,000—the percentage ascertained in accordance with the formula:
(f) where A is not less than $20,000,000 but is less than $45,000,000—the percentage ascertained in accordance with the formula:
(g) where A is not less than $45,000,000 but is less than $75,000,000—the percentage ascertained in accordance with the formula:
(h) where A is not less than $75,000,000—whichever is the lesser of 9% or the percentage ascertained in accordance with the formula:
where:
A is the amount ascertained in accordance with the formula
B is the number of dollars in the gross earnings in respect of the licence during the period; and
C is the number of days in the period.”.
Where the ABA is of the opinion that:
(a) an amount, or part of an amount, earned during any period by a person other than a licensee would, if the licensee and that person were the same person, form part of the gross earnings in respect of the licence in respect of that period for the purposes of this Act; and
(b) a relationship exists between the licensee and the other person (whether by reason of any shareholding or of any agreement or arrangement, or for any other reason) of such a kind that the amount or the part of the amount, as the case may be, should, for the purposes of this Act, be treated as part of the gross earnings in respect of the licence in respect of that period;
the ABA may direct that the amount or the part of the amount, as the case may be, shall be so treated.
The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed in carrying out or giving effect to this Act.
Notes to the Television Licence Fees Act 1964
Note 1
The Television Licence Fees Act 1964 as shown in this consolidation comprises Act No. 118, 1964 amended as indicated in the Tables below.
Table of Acts
Act | Number | Date | Date of commencement | Application, saving or transitional provisions |
Television Stations Licence Fees Act 1964 | 118, 1964 | 24 Nov 1964 | 24 Nov 1964 |
|
Statute Law Revision (Decimal Currency) Act 1966 | 93, 1966 | 29 Oct 1966 | 1 Dec 1966 | — |
Television Stations Licence Fees Amendment Act 1976 | 103, 1976 | 12 Oct 1976 | 1 Sept 1977 | — |
Television Stations Licence Fees Amendment Act (No. 2) 1976 | 189, 1976 | 15 Dec 1976 | 1 Jan 1977 | — |
Television Stations Licence Fees Amendment Act 1977 | 96, 1977 | 22 Sept 1977 | 1 Sept 1977 | S. 3(2) |
Television Stations Licence Fees Amendment Act 1978 | 51, 1978 | 12 June 1978 | 12 June 1978 | S. 4 |
Television Stations Licence Fees Act 1981 | 169, 1981 | 2 Dec 1981 | 1 Sept 1981 | S. 3(2) |
Television Stations Licence Fees Amendment Act 1982 | 156, 1982 | 31 Dec 1982 | 31 Dec 1982 (see s. 2) | — |
Television Stations Licence Fees Amendment Act 1983 | 59, 1983 | 12 Oct 1983 | 1 Sept 1983 | S. 3(2) |
Television Stations Licence Fees Amendment Act 1985 | 69, 1985 | 5 June 1985 | 1 Jan 1986 | S. 11 |
Television Licence Fees Amendment Act 1987 | 14, 1987 | 18 May 1987 | 14 Sept 1987 (see Gazette 1987, No. S231) | S. 8 |
Television Licence Fees Amendment Act (No. 2) 1987 | 67, 1987 | 5 June 1987 | 14 Sept 1987 (see Gazette 1987, No. S231) | S. 7 |
Television Licence Fees Amendment Act (No. 3) 1987 | 117, 1987 | 16 Dec 1987 | 16 Dec 1987 | S. 6 |
Television Licence Fees Amendment Act 1991 | 185, 1991 | 6 Dec 1991 | 31 Dec 1992 | — |
Broadcasting Services (Transitional Provisions and Consequential Amendments) Act 1992 | 105, 1992 | 9 July 1992 | 5 Oct 1992 (see s. 2 and Gazette 1992, No. GN38) | — |
Television Licence Fees Amendment Act 1997 | 141, 1997 | 8 Oct 1997 | 8 Oct 1997 | — |
Table of Amendments
Provision affected | How affected |
Title ................... | am. No. 156, 1982 |
| rs. No. 69, 1985 |
S. 1 .................... | am. No. 69, 1985 |
S. 3 .................... | am. No.156, 1982; No. 69, 1985; No. 105, 1992 |
S. 4 .................... | am. No. 69, 1985; No. 14, 1987; No. 105, 1992; No. 141, 1997 |
S. 5 .................... | am. No. 156, 1982; No. 69, 1985; Nos. 14 and 67, 1987; No. 141, 1997 |
S. 6 .................... | am. No. 93, 1966; No. 141, 1997 |
| rs. No. 103, 1976 |
| am. No. 189, 1976; No. 96, 1977; No. 51, 1978; No. 169, 1981; No. 156, 1982; No. 59, 1983; No. 69, 1985; Nos. 14, 67 and 117, 1987; No. 185, 1991; No. 105, 1992 |
S. 6A ................... | ad. No. 67, 1987 |
| am. No. 117, 1987; No. 185, 1991 |
S. 7 .................... | am. No. 69, 1985; No. 141, 1997 |
S. 8 .................... | ad. No. 156, 1982 |
| rep. No. 69, 1985 |
| ad. No. 14, 1987 |