Commercial Broadcasting (Tax) Act 2017 (Cth)

Commercial Broadcasting (Tax) Act 2017

No. 110, 2017

An Act to impose a tax relating to transmitter licences that are associated with commercial broadcasting licences, and for related purposes

Contents 1 Short title 2 Commencement 3 Definitions 4 Transmitter licence associated with a commercial broadcasting licence 5 Extension to external Territories 6 Imposition of tax 7 Amount of tax 8 Individual transmitter amount 9 Individual transmitter amount cap 10 Person liable to pay tax 11 Termination time 12 Indexation factor 13 Disallowance of determinations 14 Rebates 15 Act does not impose a tax on property of a State 16 Transitional—power to make legislative instruments

Commercial Broadcasting (Tax) Act 2017 No. 110, 2017

An Act to impose a tax relating to transmitter licences that are associated with commercial broadcasting licences, and for related purposes

[Assented to 18 September 2017]

The Parliament of Australia enacts:

1 Short title This Act is the Commercial Broadcasting (Tax) Act 2017.

2 Commencement (1) Each provision of this Act 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 Act 1 July 2017. 1 July 2017 However, the provisions do not commence at all if the Broadcasting Legislation Amendment (Broadcasting Reform) Act 2017 does not receive the Royal Assent.