(1) This section applies if:
(a) a licensee provides a subscription TV drama service; and
(b) a person is a part - channel provider in relation to the subscription TV drama service because the person supplies a package of programs; and
(c) the part - channel provider's new eligible drama expenditure (within the meaning of section 103U) in relation to the subscription TV drama service for a financial year exceeds 10% of the part - channel provider's total program expenditure (within the meaning of section 103U) in relation to the package of programs for the financial year.
(2) For the purposes of section 103U, the part - 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 part - 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 part - channel provider's new eligible drama expenditure (within the meaning of section 103U) in relation to the subscription TV drama service as was incurred before 1 January 2006.