Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if:
(a) a licensee provides a subscription TV drama service; and
(b) a person is a channel provider in relation to the subscription TV drama service because the person supplies a channel; and
(c) the channel provider's new eligible drama expenditure (within the meaning of section 103N) in relation to the subscription TV drama service for a financial year exceeds 10% of the channel provider's total program expenditure (within the meaning of section 103N) in relation to the channel for the financial year.
(2) For the purposes of section 103N, the channel provider's carry - forward eligible drama expenditure in relation to the subscription TV drama service for the next following financial year is so much of the excess expenditure as the channel provider nominates for the purposes of the application of this subsection in relation to the subscription TV drama service.
(3) Paragraph (1)(c) does not apply to so much of the channel provider's new eligible drama expenditure (within the meaning of section 103N) in relation to the subscription TV drama service as was incurred before 1 January 2006.