Part 1—Introduction
1 Name
This instrument is the Commercial Broadcasting (Tax) (Transmitter Licence Tax Rebate) Rules 2020.
2 Commencement
(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
| Commencement information |
| Column 1 | Column 2 | Column 3 |
| Provisions | Commencement | Date/Details |
| 1. The whole of this instrument. | The day after this instrument is registered. | |
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
3 Authority
This instrument is made under section 14 of the Commercial Broadcasting (Tax) Act 2017.
4 Definitions
Note: A number of expressions used in this instrument are defined in the Act, including the following:
(a) transmitter licence.
In this instrument:
Act means the Commercial Broadcasting (Tax) Act 2017.
Broadcasting Reform Act means the Broadcasting Legislation Amendment (Broadcasting Reform) Act 2017.
rebate period means the period of 12 months beginning at the start of 14 February 2020.
Secretary has the same meaning as in Part 3 of Schedule 6 to the Broadcasting Reform Act.
transitional support payment means an amount specified in column 3 of the table in item 40 of Schedule 6 to the Broadcasting Reform Act.
transmitter licence tax means tax imposed under section 6 of the Act and calculated in accordance with section 7 of the Act.
Part 2—Rebates
5 Rebate of transmitter licence tax
(1) A person, other than a person who is a company mentioned in subsection (2), is entitled to a rebate of 100% of the amount of any transmitter licence tax imposed by the Act during the rebate period in relation to transmitter licences held by the person.
(2) A person who is a company in relation to which the Secretary makes a determination for the purposes of paragraph 39(1)(e) of Part 3 of Schedule 6 to the Broadcasting Reform Act is entitled to a rebate:
(a) if the first imposition of tax on the person during the rebate period occurs on or before 30 June 2020—of any amount of transmitter licence tax imposed by the Act during the rebate period in relation to transmitter licences held by the person that is in excess of the amount of any transitional support payment paid or payable to the person in respect of the financial year beginning on 1 July 2019;
(b) if the first imposition of tax on the person during the rebate period occurs on or after 1 July 2020—of any amount of transmitter licence tax imposed by the Act during the rebate period in relation to transmitter licences held by the person that is in excess of the amount of any transitional support payment paid or payable to the person in respect of the financial year beginning on 1 July 2020.
Example: Company A holds three transmitter licences (TL1, TL2 and TL3). The dates on which tax will be imposed in relation to these licences during the rebate period are 14 February 2020, 30 June 2020 and 1 July 2020 respectively. Because the first imposition of tax during the rebate period in relation to the licences held by Company A is prior to 30 June 2020, Company A’s rebate will be calculated in accordance with paragraph (2)(a), and paragraph (2)(b) does not apply.
The Secretary determines for the purposes of paragraph 39(1)(e) of Part 3 of Schedule 6 to the Broadcasting Reform Act that Company A is entitled to a transitional support payment of $50,000 in respect of the financial year beginning on 1 July 2019.
Tax of $50,000 is imposed in relation to TL1 on 14 February 2020. Company A is not entitled to a rebate paragraph (2)(a) in relation to TL1 as the amount of tax imposed does not exceed the amount of the transitional support payment payable in respect of the financial year beginning on 1 July 2019.
Tax of $50,000 is imposed in relation to TL2 on 30 June 2020. Company A is entitled to a rebate under paragraph (2)(a) in relation to TL2 of $50,000, as the amount of tax imposed during the rebate period, when taken together with the amount of tax imposed in respect of TL1, exceeds the amount of the transitional support payment payable in respect of the financial year beginning on 1 July 2019 by $50,000.
Tax of $50,000 is imposed in relation to TL3 on 1 July 2020. Company A is entitled to a rebate under paragraph (2)(a) in relation to TL3 of $50,000 as the amount of tax imposed during the rebate period, when taken together with the amount of tax imposed in relation to TL1 and TL2, exceeds the amount of the transitional support payment payable in respect of the financial year beginning on 1 July 2019 by $100,000 (with $50,000 having been rebated in relation to TL2).
(3) The amount of the rebate to which a person is entitled under subsections (1) or (2):
(a) in relation to transmitter licence tax which has both been imposed and paid prior to the commencement of these rules—is to be paid by way of refund as soon as practicable after the commencement of these rules to the person who held the transmitter licence in relation to which the tax was imposed at the time that tax was imposed;
(b) in relation to transmitter licence tax which has been imposed but not yet paid prior to the commencement of these rules—is to be offset against the amount of tax that has been imposed;
(c) in relation to transmitter licence tax which is imposed following the commencement of these rules—is to be offset against any transmitter licence tax imposed prior to the end of the rebate period.
(4) The operation of these rules in relation to a person who is liable to pay transmitter licence tax under the Act is not affected by a change in the licensee of a transmitter licence in relation to which tax is imposed under the Act.