Taxation Administration Act 1953

You must ensure the Commissioner is given a return, that relates to *news media bargaining charge and is in the *approved form, if:

you are liable to pay such charge under section 13 of the News Media Bargaining (Administration) Act 2026 for a financial year; or

you would be so liable to pay more than a nil amount were it not for Part 4 (about offsetting charge) of that Act.

A return must be given even if the amount of charge you are liable to pay is nil after applying offsets under Part 4 of that Act.

Paragraphs (a) and (b) mean the obligations in this section apply to the parent entity of a service group for the purposes of that Act.

At or before the time the return is given, you must notify the Commissioner, in the *approved form, of the entity that is to give the return. This entity must be:

unless paragraph (b) applies—a member of your service group (within the meaning of the News Media Bargaining (Administration) Act 2026) that is an Australian resident; or

if no member of your service group (within the meaning of that Act) is an Australian resident—you.

The return must be given under subsection (1) within 6 months after the end of the financial year.