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Commercial Broadcasting (Tax) Act 2017

No. 110, 2017

An Act to impose a tax relating to transmitter licences that are associated with commercial broadcasting licences, and for related purposes

Contents
1 Short title
2 Commencement
3 Definitions
4 Transmitter licence associated with a commercial broadcasting licence
5 Extension to external Territories
6 Imposition of tax
7 Amount of tax
8 Individual transmitter amount
9 Individual transmitter amount cap
10 Person liable to pay tax
11 Termination time
12 Indexation factor
13 Disallowance of determinations
14 Rebates
15 Act does not impose a tax on property of a State
16 Transitional—power to make legislative instruments

Commercial Broadcasting (Tax) Act 2017
No. 110, 2017

An Act to impose a tax relating to transmitter licences that are associated with commercial broadcasting licences, and for related purposes

[Assented to 18 September 2017]

The Parliament of Australia enacts: