Definitions
121FU Definitions
In this Part:
ABN has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.
acquiring, in relation to a program, includes acquiring rights in relation to the program.
For example, acquiring a licence to make a program available in Australia.
acquitted: for when an expenditure requirement is acquitted, see subsection 121FZI(2).
arts program means a program whose subject matter wholly or substantially comprises material relating to the visual arts, design, literature, the performing arts or music.
Australian content expenditure requirement, of an SVOD service for an SVOD reporting year, has the meaning given by section 121FZL.
Australian Content Standard means:
the Broadcasting Services (Australian Content and Children’s Television) Standards 2020 as in force from time to time; or
if the standard mentioned in paragraph (a) is not in force, but there is in force another standard that is a successor (whether immediate or not) to the standard mentioned in paragraph (a)—that other standard as in force from time to time.
Australian/New Zealand program has the same meaning as in the Australian Content Standard.
Australian official co‑production has the same meaning as in the Australian Content Standard.
Australian program has the same meaning as in the Australian Content Standard.
carried‑over expenditure amount, for an online content service for an SVOD reporting year, has the meaning given by subsection 121FZI(6).
carried‑over expenditure requirement, for an online content service for an SVOD reporting year, has the meaning given by subsection 121FZI(5).
children’s program means a program produced for children 15 years or younger.
documentary means a program that is a creative treatment of actuality, other than:
a news program; or
a sports program; or
a magazine program; or
an infotainment or light entertainment program; or
a “reality television” program (within the meaning of Schedule 6).
drama program means:
a program that has a fully scripted screenplay in which the dramatic elements of character, theme and plot are introduced and developed to form a narrative structure; or
a program that has:
a partially scripted screenplay in which the dramatic elements of character, theme and plot are introduced and developed to form a narrative structure; and
actors delivering improvised dialogue that is based on a script outline or outlines developed by a writer or writers; or
a program that has actors delivering improvised dialogue that is based on a script outline or outlines:
developed by a writer or writers; and
in which the dramatic elements of character, theme and plot are introduced and developed to form a narrative structure;
and includes:
a fully scripted sketch comedy program; and
an animated drama; and
a dramatised documentary;
but does not include:
a program that involves the incidental use of actors; or
advertising or sponsorship matter (whether or not of a commercial kind).
educational program has the same meaning as in Schedule 6.
eligible Australian program has the meaning given by section 121FW.
eligible program has the meaning given by section 121FV.
excluded service, for an SVOD reporting year, has the meaning given by section 121FZ.
expenditure, in relation to a program, means:
expenditure incurred in acquiring the program; or
expenditure incurred in producing or commissioning the program; or
pre‑production expenditure incurred in relation to the program; or
expenditure incurred by way of the making of an investment in the program;
and includes nil expenditure.
expenditure amount, for an online content service for an SVOD reporting year, means:
a qualifying expenditure amount of the service for the SVOD reporting year; or
a carried‑over expenditure amount of the service for the SVOD reporting year.
expenditure requirement, for an online content service for an SVOD reporting year, means:
an Australian content expenditure requirement of the service for the SVOD reporting year; or
a carried‑over expenditure requirement of the service for the SVOD reporting year.
major SVOD service has the meaning given by section 121FY.
news program means any of the following:
a news bulletin;
a sports news bulletin;
a program (whether presenter‑based or not) whose sole or dominant purpose is to provide analysis, commentary or discussion principally designed to inform the general community about social, economic or political issues of current relevance to the general community.
New Zealand program has the same meaning as in the Australian Content Standard.
online content service has the same meaning as in Schedule 8.
paying subscriber, in relation to an online content service, means a person who pays a subscription fee (however described, and whether periodical or otherwise) to use the online content service (including where the fee is paid to use a set of services that includes the online content service and other services, whether the other services are online content services or not).
program, in relation to an online content service, has the same meaning as that term has in subsection 6(1) in relation to a broadcasting service.
provider, in relation to an online content service, has the meaning given by section 121FZC.
qualifying expenditure amount, of an online content service for an SVOD reporting year, has the meaning given by section 121FZK.
regulated SVOD service has the meaning given by section 121FZA.
sports program means a program the sole or dominant purpose of which is to provide:
coverage of one or more sporting events; or
analysis, commentary or discussion in relation to one or more sporting events;
or both.
SVOD reporting year means:
if this Part commences in January, February, March, April, May or June—the financial year in which this Part commences, and each later financial year; or
otherwise—the calendar year in which this Part commences, and each later calendar year.
SVOD service (short for Subscription Video On Demand service) has the meaning given by section 121FX.
total program expenditure for Australia, of an online content service for an SVOD reporting year, has the meaning given by section 121FZN.
wholly acquitted: an expenditure requirement has been wholly acquitted when it has been reduced to nil under subsection 121FZI(2).
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