Broadcasting Services Act 1992
1 After section 216A
Insert:
216AA Review of taxation arrangements etc.
(1) After 30 June 2019, the ACMA must conduct a review of the following matters:
(a) whether the Commercial Broadcasting ( Tax ) Act 2017 should be repealed or amended on or before 1 July 2022;
(b) such matter s (if any) as are specified in a n instrument under subsection ( 2 ) .
(2 ) The Minister may, by notifiable instrument, specify one or more matters for the purposes of paragraph ( 1)(b) , so long as those matters relate to :
(a) commercial television broadcasting licensees and commercial radio broadcasting licensees; and
(b) the use of spectrum (within the meaning of the Radiocommunications Act 1992 ) by those licensees to provide commercial broadcasting services.
(3 ) In conducting the review, the ACMA must consider such matters (if any) as are specified in an instrument under subsection ( 4 ) .
(4 ) The Minister may, by notifiable instrument, specify one or more matters for the purposes of subsection ( 3 ).
Consultation
( 5 ) In conducting the review, the ACMA must make provision for public consultation.
Report
( 6 ) The ACMA must give the Minister a report of the review before 1 July 2021.
(7 ) The Minister must cause copies of a report under subsection ( 6 ) to be tabled in each House of the Parliament within 15 sittings days of that House after receiving the report.