Broadcasting Services Act 1992

The provider or providers of an online content service that is a regulated SVOD service for an SVOD reporting year (the year of the report) must, within 45 days after the end of the year of the report, prepare and give the ACMA a report relating to:

compliance by the service, and the provider or providers of the service, with this Part during the year of the report; and

the service’s qualifying expenditure amount for the year of the report; and

the service’s total program expenditure for Australia for the year of the report; and

the revenue derived by the service from Australia in the year of the report; and

the number of paying subscribers the service has in Australia; and

acquittal of the service’s expenditure requirements.

A report under subsection (1) must:

be given in the form and manner approved, in writing, by the ACMA; and

set out such information as is required by the form.