Document ID: chunk:federal_register_of_legislation:F2025C00200:reg:4
Version: federal_register_of_legislation:F2025C00200
Segment Type: reg
Provision Reference: reg 4
Character Range: 2480–3516

4  Definitions

            Note:          A number of expressions used in this instrument are defined in the Act, including the following:
              (a)    associated with a commercial broadcasting licence; and
              (b)    tax.

                          In this instrument:

       Act means the Commercial Broadcasting (Tax) Act 2017.

       rebate period 1 means the period beginning at the start of 9 June 2024 and ending on 8 June 2025.

       rebate period 2 means the period beginning at the start of 9 June 2025 and ending on 8 June 2026.

       rebate period 3 means the period beginning at the start of 9 June 2026 and ending on 8 June 2027.

       rebate period 4 means the period beginning at the start of 9 June 2027 and ending on 8 June 2028.

       transmitter licence means a transmitter licence associated with a commercial broadcasting licence.

       transmitter licence tax means tax imposed each financial year under section 6 of the Act and calculated in accordance with section 7 of the Act.