Broadcasting Services Act 1992

For the purposes of this Part, an online content service’s qualifying expenditure amount for an SVOD reporting year (the relevant year) is the total expenditure incurred by the provider or providers of the service during the relevant year on programs that:

are eligible Australian programs; and

were:

commissioned as mentioned in subsection (3); or

acquired by the provider or providers; and

were not made available to the public in Australia, other than by being shown in a cinema, at any time before the expenditure was incurred.

For the purposes of subsection (1), if the service has more than one provider, disregard any payments between the providers of the service.

For the purposes of subparagraph (1)(b)(i), a program was commissioned if one or more of the providers of the service:

produced the program; or

made a material financial contribution to the production of the program before the production of the program was completed.