(1) A licensee who provides one or more subscription TV drama services must, within 60 days after the end of each financial year of operation, give to the ACMA a return, in the approved form, containing such information as is required by that form in relation to the application of this Division in connection with those services.
(2) A person commits an offence if:
(a) the person is subject to a requirement under subsection (1); and
(b) the person intentionally contravenes that requirement.
(3) A reference in this section to an approved form is a reference to a form approved, in writing, by the ACMA for the purposes of the provision in which the expression appears.