Carry‑forward eligible drama expenditure
103RA Carry‑forward eligible drama expenditure
This section applies if:
a licensee provides a subscription TV drama service; and
a person is a pass‑through provider in relation to the subscription TV drama service because the person supplies a channel; and
the licensee’s new eligible drama expenditure (within the meaning of section 103R) in relation to the subscription TV drama service for a NEDE reporting year exceeds 10% of the licensee’s total program expenditure (within the meaning of section 103R) in relation to the channel for the NEDE reporting year.
For the purposes of section 103R, the licensee’s carry‑forward eligible drama expenditure in relation to the subscription TV drama service for the next following NEDE reporting year is so much of the excess expenditure as the licensee nominates for the purposes of the application of this subsection in relation to the subscription TV drama service.
Paragraph (1)(c) does not apply to so much of the licensee’s new eligible drama expenditure (within the meaning of section 103R) in relation to the subscription TV drama service as was incurred before 1 January 2006.
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