An Act to provide for the payment of fees in respect of certain television licences
1 Short title [see Note 1]
This Act may be cited as the Television Licence Fees Act 1964.
2 Commencement [see Note 1]
This Act shall come into operation on the day on which it receives the Royal Assent.
3 Incorporation of Broadcasting Act
The Broadcasting Services Act 1992 is incorporated and shall be read as one with this Act.
4 Interpretation
(1) In this Act:
ACMA means the Australian Communications and Media Authority.
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 or services 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.
5 Licence fees
(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, 6A and 6B.
(2) The regulations may make provision for rebates of fees payable by licensees.
6 Amount of fees
(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.
6A Change of accounting period—effect on fees payable
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.”.
6B Additional licence fees for 1999, 2000 and 2001
(1) On 31 December 1999, a licensee must pay a fee that is calculated in accordance with the formula in this subsection:
where:
licensee’s fee means the amount of fee payable by the licensee under section 6 or 6A on 31 December 1998.
total licensees’ fees means the sum of all fees payable under section 6 and all fees payable under section 6A (if any), on 31 December 1998.
(2) On 31 December 2000, a licensee must pay a fee that is calculated in accordance with the formula in this subsection:
where:
licensee’s fee means the amount of fee payable by the licensee under section 6 or 6A on 31 December 1999.
total licensees’ fees means the sum of all fees payable under section 6 and all fees payable under section 6A (if any), on 31 December 1999.
(3) On 31 December 2001, a licensee must pay a fee that is calculated in accordance with the formula in this subsection:
where:
licensee’s fee means the amount of fee payable by the licensee under section 6 or 6A on 31 December 2000.
total licensees’ fees means the sum of all fees payable under section 6 and all fees payable under section 6A (if any), on 31 December 2000.
(4) A fee payable under this section is in addition to a fee payable under section 6 or 6A.
7 Earnings of subsidiary companies etc.
Where the ACMA 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 ACMA may direct that the amount or the part of the amount, as the case may be, shall be so treated.
8 Regulations
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.