(1) This section applies if:
(a) a licensee provides a subscription TV drama service; and
(b) there is none of the following:
(i) a channel provider;
(ii) a pass - through provider;
(iii) a part - channel provider;
(iv) a part - pass - through provider;
in relation to the subscription TV drama service; and
(c) the licensee's new eligible drama expenditure (within the meaning of section 103T) in relation to the subscription TV drama service for a financial year exceeds 10% of the licensee's total program expenditure (within the meaning of section 103T) in relation to the subscription TV drama service for the financial year.
(2) For the purposes of section 103T, the licensee'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 licensee 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 licensee's new eligible drama expenditure (within the meaning of section 103T) in relation to the subscription TV drama service as was incurred before 1 January 2006.