Broadcasting Services Act 1992

A provider of an online content service that is a regulated SVOD service for an SVOD reporting year (the current year) contravenes this subsection if, at the end of the current year (and after applying section 121FZI for the current year), the service has:

a carried‑over expenditure requirement, that has not been wholly acquitted, for one SVOD reporting year that is 2 or more SVOD reporting years before the current year; or

carried‑over expenditure requirements, that have not been wholly acquitted, for 2 or more SVOD reporting years that are each 2 or more SVOD reporting years before the current year.

Subsection (1) is a civil penalty provision.

To avoid doubt, the making of a civil penalty order against a person in relation to a contravention of subsection (1) (or a contravention of section 205E that relates to a contravention of subsection (1) of this section) that relates to an online content service’s carried‑over expenditure requirement for a particular SVOD reporting year:

does not relieve the service of the obligation to acquit that carried‑over expenditure requirement; and

does not prevent a civil penalty order being made against the person in respect of another contravention of subsection (1) (or section 205E) that:

occurs at the end of an SVOD reporting year other than the current year; and

relates to the same carried‑over expenditure requirement; and

if the service’s Australian content expenditure requirement for the SVOD reporting year to which the carried‑over expenditure requirement relates is taken into account under subparagraph 205F(5AAB)(c)(ii) and subsection 205F(5AAC) in determining the pecuniary penalty payable by a person—does not prevent that Australian content expenditure requirement being taken into account in relation to another contravention of subsection (1) of this section (or section 205E) by any person.