Commercial Broadcasting (Tax) Act 2017

If:

a transmitter licence is issued during the period:

beginning at the start of 1 July 2017; and

ending at the termination time; and

the transmitter licence is associated with a commercial broadcasting licence;

the issue of the transmitter licence; and

each anniversary of the day the licence came into force that occurs:

during the period the licence is in force; and

before the termination time.

If:

a transmitter licence was issued before 1 July 2017; and

the transmitter licence is associated with a commercial broadcasting licence;

during the period the licence is in force; and

on or after 1 July 2017; and

before the termination time.

If:

a transmitter licence ceases to be in force during the period:

beginning at the start of 1 July 2017; and

ending at the termination time; and

the licence is not renewed; and

the licence was varied on one or more occasions during the period:

beginning at the end of the last anniversary of the day the licence came into force that occurred before the licence ceased to be in force; and

ending when the licence ceased to be in force; and

if it were assumed that an anniversary of the day the licence came into force occurred on the day before the licence ceased to be in force, the amount of tax imposed by subsection 6(1) or (2) on the anniversary would have exceeded the tax that would have been imposed by that subsection on the anniversary if the licence had not been varied; and

the transmitter licence was associated with a commercial broadcasting licence;

For the purposes of paragraph (3)(c), disregard a variation that was made before 1 July 2017.

If:

a person holds a transmitter licence at the start of 1 July 2017; and

the transmitter licence is associated with a commercial broadcasting licence; and

1 July 2017 is not an anniversary of the day the licence came into force;