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BROADCASTING LEGISLATION AMENDMENT (BROADCASTING REFORM) ACT 2017 - SCHEDULE 7

Review of taxation arrangementsetc.

 

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  (a)   whether the Commercial Broadcasting ( Tax ) Act 2017 should be repealed or amended on or before 1   July 2022;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.

 



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