Commercial Broadcasting (Tax) (Transmitter Licence Tax Rebate) Rules 2024
made under section 14 of the
Commercial Broadcasting (Tax) Act 2017
Compilation No. 2
Compilation date: 29 May 2026
Includes amendments: F2026L00629
About this compilation
This compilation
This is a compilation of the Commercial Broadcasting (Tax) (Transmitter Licence Tax Rebate) Rules 2024 that shows the text of the law as amended and in force on 29 May 2026 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).
Application, saving and transitional provisions
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Presentational changes
The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.
Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
1 Name
This instrument is the Commercial Broadcasting (Tax) (Transmitter Licence Tax Rebate) Rules 2024.
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) associated with a commercial broadcasting licence; and
In this instrument:
Act means the Commercial Broadcasting (Tax) Act 2017.
rebate period 1 means the period beginning at the start of 9 June 2024 and ending on 8 June 2025.
rebate period 2 means the period beginning at the start of 9 June 2025 and ending on 8 June 2026.
rebate period 3 means the period beginning at the start of 9 June 2026 and ending on 8 June 2027.
rebate period 4 means the period beginning at the start of 9 June 2027 and ending on 8 June 2028.
transmitter licence means a transmitter licence associated with a commercial broadcasting licence.
transmitter licence tax means tax imposed each financial year under section 6 of the Act and calculated in accordance with section 7 of the Act.
6A Rebate of transmitter licence tax for rebate periods 2, 3 and 4
(1) For the purposes of section 14 of the Act, a person (including any company specified in an item in column 2 of the table in section 7) is entitled to a rebate of 100% of the amount of any transmitter licence tax imposed during each of rebate period 2, rebate period 3 and rebate period 4.
(2) A rebate under subsection (1) is applied as an offset against transmitter licence tax imposed.
Example 1: Company A holds a transmitter licence for which transmitter licence tax of $10,000 is imposed on 7 September 2025 (being an anniversary of the licence coming into force). This date falls within rebate period 2. The company is entitled to a 100% rebate of the tax amount. This rebate will be applied as an offset against the amount of transmitter licence tax ($10,000) imposed on 7 September 2025, reducing the transmitter licence tax liability of Company A on that date to nil.
6 Rebate of transmitter licence tax for rebate period 1
(1) For the purposes of section 14 of the Act, a company specified in an item in column 2 of the table in section 7 is entitled to a rebate of the amount specified for the item in column 3 of transmitter licence tax imposed during rebate period 1.
(2) A rebate under subsection (1) is applied as an offset against transmitter licence tax imposed.
(3) A rebate under subsection (1) is applied:
(a) if the company holds only one transmitter licence – at the time that transmitter licence tax is imposed during rebate period 1; or
(b) if the company holds more than one transmitter licence:
(i) at the time of the first imposition of transmitter licence tax on the transmitter licences held by the company during rebate period 1;
(ii) only to the extent the amount of the rebate is equal to or less than the transmitter licence tax imposed; and
(iii) if due to subparagraph (ii) rebate remains to be applied – on each subsequent occasion that tax is imposed on the transmitter licences held by the company during rebate period 1, until the rebate amount in column 3 of the table in section 7 in respect of the company is reached for that period.
7 Table
Column 1
Item no. | Column 2
Company | Column 3
Rebate amount for rebate period 1 |
1 | Australian Capital Television Pty Ltd | 1,572,750 |
2 | Prime Television (Southern) Pty Limited | 1,063,125 |
3 | Network Investments Pty Ltd | 921,375 |
4 | WIN Television NSW Pty Limited | 1,497,375 |
5 | Star Broadcasting Network Pty Ltd | 3,375 |
6 | South Coast & Tablelands Broadcasting Pty Ltd | 24,750 |
7 | Blue Mountains Broadcasters Pty Limited | 2,250 |
8 | Tweed Radio & Broadcasting Co Pty Ltd | 2,250 |
9 | WIN Radio Pty Limited | 24,750 |
10 | Wollongong Broadcasters Pty Ltd | 24,750 |
11 | WIN Television Griffith Pty Ltd | 18,000 |
12 | WIN Television SA Pty Ltd | 74,250 |
13 | Rebel FM Stereo Pty Ltd | 10,125 |
14 | Midwest Radio Network Pty Ltd | 4,500 |
15 | Darwin Digital Television Pty Ltd | 6,750 |
16 | West Digital Television No.2 Pty Limited | 21,375 |
17 | West Digital Television Pty Ltd | 52,875 |
18 | Spencer Gulf Telecasters Pty Limited | 18,000 |
19 | Mildura Digital Television Pty Ltd | 16,875 |
Endnotes
Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.
Endnote 2—Abbreviation key
ad = added or inserted | orig = original |
am = amended | p = page(s) |
amdt = amendment | para = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub‑subparagraph(s) |
ch = Chapter(s) | pres = present |
cl = clause(s) | prev = previous |
cont. = continued | (prev…) = previously |
def = definition(s) | pt = Part(s) |
Dict = Dictionary | r = regulation(s)/Court rule(s) |
disallowed = disallowed by Parliament | reloc = relocated |
div = Division(s) | renum = renumbered |
ed = editorial change | rep = repealed |
exp = expires/expired or ceases/ceased to have | rs = repealed and substituted |
effect | s = section(s)/subsection(s) |
gaz = gazette | /rule(s)/subrule(s)/order(s)/suborder(s) |
LA = Legislation Act 2003 | sch = Schedule(s) |
LIA = Legislative Instruments Act 2003 | SLI = Select Legislative Instrument |
(md) = misdescribed amendment can be given | SR = Statutory Rules |
effect | sub ch = Sub‑Chapter(s) |
(md not incorp) = misdescribed amendment | sub div = Subdivision(s) |
cannot be given effect | sub pt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Ord = Ordinance | |
Endnote 3—Legislation history
Name | Registration | Commencement | Application, saving and transitional provisions |
Commercial Broadcasting (Tax) (Transmitter Licence Tax Rebate) Rules 2024 | 2 Feb 2024 (F2024L00128) | s 1‑7: 3 Feb 2024 (s 2(1) item 1)
sch 1: 2 June 2024 (s 2(1) item 2) | |
Commercial Broadcasting (Tax) Amendment (Transmitter Licence Tax Rebate) Rules 2025 | 18 Feb 2025 (F2025L00134) | 19 Feb 2025 (s 2) | — |
Commercial Broadcasting (Tax) Amendment (Transmitter Licence Tax Rebate) Rules 2026 | 28 May 2026 (F2026L00629) | 29 May 2026 (s 2) | — |
Endnote 4—Amendment history
Provision affected | How affected |
s 2..................... | rep LA s 48D |
s 5..................... | rep LA s 48C |
s 6A.................... | ad F2025L00134 |
| am F2026L00629 |
s 6..................... | am F2025L00134; F2026L00629 |
| ed C2 |
s 7..................... | am F2025L00134; F2026L00629 |
Schedule 1................ | rep LA s 48C |
Endnote 5—Editorial changes
In preparing this compilation for registration, the following kinds of editorial change(s) were made under the Legislation Act 2003.
Subsection 6(1)
Kind of editorial change
Give effect to the misdescribed amendment as intended
Details of editorial change
Schedule 1 item 4 of the Commercial Broadcasting (Tax) Amendment (Transmitter Licence Tax Rebate) Rules 2026 provides as follows:
4 Subsection 6(1)
Omit “each of rebate period 1, rebate period 3 and rebate period 4.”, substitute “rebate period 1.”.
The text “each of rebate period 1, rebate period 3 and rebate period 4.” does not appear in subsection 6(1). However, the text “each of rebate period 1, rebate period 3, and rebate period 4.” does appear.
This compilation was editorially changed to omit “each of rebate period 1, rebate period 3, and rebate period 4.” and substitute “rebate period 1.” in subsection 6(1) to give effect to the misdescribed amendment as intended.
Paragraph 6(3)(a)
Kind of editorial change
Give effect to the misdescribed amendment as intended
Details of editorial change
Schedule 1 item 5 of the Commercial Broadcasting (Tax) Amendment (Transmitter Licence Tax Rebate) Rules 2026 provides as follows:
5 Paragraph 6(3)(a)
Omit “during each of rebate periods 1, 3 and 4;”, substitute “during rebate period 1;”.
The text “during each of rebate periods 1, 3 and 4;” does not appear in paragraph 6(3)(a). However, the text “during each of rebate period 1, rebate period 3, and rebate period 4;” does appear.
This compilation was editorially changed to omit “during each of rebate period 1, rebate period 3, and rebate period 4;” and substitute “during rebate period 1;” in paragraph 6(3)(a) to give effect to the misdescribed amendment as intended.
Subparagraph 6(3)(b)(i)
Kind of editorial change
Give effect to the misdescribed amendment as intended
Details of editorial change
Schedule 1 item 6 of the Commercial Broadcasting (Tax) Amendment (Transmitter Licence Tax Rebate) Rules 2026 provides as follows:
6 Subparagraph 6(3)(b)(i)
Omit “during each of rebate period 1, rebate period 3 and rebate period 4;”, substitute “during rebate period 1;”.
The text “during each of rebate period 1, rebate period 3 and rebate period 4;” does not appear in subparagraph 6(3)(b)(i). However, the text “during each of rebate period 1, rebate period 3, and rebate period 4;” does appear.
This compilation was editorially changed to omit “during each of rebate period 1, rebate period 3, and rebate period 4;” and substitute “during rebate period 1;” in subparagraph 6(3)(b)(i) to give effect to the misdescribed amendment as intended.
Subparagraph 6(3)(b)(iii)
Kind of editorial change
Give effect to the misdescribed amendment as intended
Details of editorial change
Schedule 1 item 7 of the Commercial Broadcasting (Tax) Amendment (Transmitter Licence Tax Rebate) Rules 2026 provides as follows:
7 Subparagraph 6(3)(b)(iii)
Omit “within each of rebate period 1, rebate period 3 and rebate period 4”, substitute “during rebate period 1”.
The text “within each of rebate period 1, rebate period 3 and rebate period 4” does not appear in subparagraph 6(3)(b)(iii). However, the text “within each of rebate period 1, rebate period 3, and rebate period 4” does appear.
This compilation was editorially changed to omit “within each of rebate period 1, rebate period 3, and rebate period 4” and substitute “during rebate period 1” in subparagraph 6(3)(b)(iii) to give effect to the misdescribed amendment as intended.