Document ID: chunk:federal_register_of_legislation:C2019A00038:clause:1_1:p4
Version: federal_register_of_legislation:C2019A00038
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 4/11)
Character Range: 9417–12078

on conviction by a fine of not more than the greater of the following:
 (a) 50,000 penalty units;
 (b) 10% of the annual turnover of the body corporate during the period (the turnover period) of 12 months ending at the end of the month in which the conduct constituting the offence occurred.
 (11) For the purposes of this section, the annual turnover of a body corporate, during the turnover period, is the sum of the values of all the supplies that the body corporate, and any body corporate related to the body corporate, have made, or are likely to make, during that period, other than the following supplies:
 (a) supplies made from any of those bodies corporate to any other of those bodies corporate;
 (b) supplies that are input taxed;
 (c) supplies that are not for consideration (and are not taxable supplies under section 72‑5 of the A New Tax System (Goods and Services Tax) Act 1999);
 (d) supplies that are not made in connection with an enterprise that the body corporate carries on.
 (12) For the purposes of subsection (11), it is immaterial whether the supplies were made, or are likely to be made, within or outside Australia.
 (13) Expressions used in subsections (11) and (12) that are also used in the A New Tax System (Goods and Services Tax) Act 1999 have the same meaning in those subsections as they have in that Act.
 (14) The question whether 2 bodies corporate are related to each other is to be determined for the purposes of this section in the same way as for the purposes of the Corporations Act 2001.

When material is removed from a content service
 (15) For the purposes of this section, material is removed from a content service if the material is not accessible to any of the end‑users using the service.

474.35  Notice issued by eSafety Commissioner in relation to a content service—presumptions
 (1) The eSafety Commissioner may issue a written notice stating that, at the time the notice was issued:
 (a) a specified content service could be used to access specified material; and
 (b) the specified material was abhorrent violent material.
 (2) The eSafety Commissioner must not issue a notice under subsection (1) unless the eSafety Commissioner is satisfied on reasonable grounds that, at the time the notice was issued:
 (a) the specified content service could be used to access the specified material; and
 (b) the specified material was abhorrent violent material.
 (3) As soon as practicable after issuing a notice under subsection (1), the eSafety Commissioner must give a copy of the notice to the person who provides the content service concerned.
 (4) The eSafety Commissioner is not required to observe any