3 Submitting a return online The ACMA online BLF system can be used to complete and submit BLF returns to the ACMA, and to record related payments. The BLF system can be accessed using the ACMA's BLF ePort system from the ACMA web page. This chapter outlines how to access the system and explains the steps to complete and submit a BLF return using the BLF system. 3.1 Accessing the online return system To submit a return online, licensees must first register for an ACMA ePort account by completing an Authorised Contact Registration Form (available on the web page). This will allow licensees to register licences and system users, and specify user roles and access licence information. There are two user roles in the BLF system which have different access permissions as detailed below: Licence contact officer (LCO)—the LCO can view licence details, submit returns and upload documents for licences they are authorised to access. They are also able to view previous returns, and copies of ACMA-issued notices and penalties. Broadcaster banking officer (BBO)—the BBO can access payment management functions however cannot view or access returns. They can view fee calculations and ACMA-calculated penalties and notice amounts, and are able to record payments made in relation to the licences they are authorised to access information for. Before completing and submitting the Authorised Contact Registration Form to the ACMA, please ensure that you agree to the ePort (available on the web page). To access the system, licensees also need to have an AUSkey. AUSkey is a digital credential used to access government online services. For more information and to register for an AUSkey go to the Australian Business Register (ABR) website (). If you already have an AUSkey you can use it to access the system. Each system user (that is, LCO or BBO) must have their own AUSkey. Contact the ACMA Revenue Assurance Team if you have any questions about accessing the system. 3.2 Logging into the BLF system AUSkey To access the system, licensees need to download the AUSkey software onto their computer and store the issued AUSkey. If you are experiencing any problems with AUSkey, please contact the ABR on 1300 AUSKEY (1300 287 539) for assistance.
The gross earnings from the B10 form should correspond to and be discernible from the figures reported in the activity statement (see table below). Item to be matched Line item no. & schedule B10 Radio Form B17 Activity Statement B10 TV Form B18 Activity Statement Advertising revenue (per audited B17 Activity Statement Schedule B) Total advertising revenue including agency and non-agency advertising and contra advertising disclosed in Schedule B of the B17 Activity Statement (audited profit & loss account) excluding all bad and doubtful debts expense excluding GST. 1 4—Sch B 1 4—Sch B TAB TAB revenues related to service(s) provided the licence not included in advertising revenue 3 5—Sch B NA NA Bad debts on licence fee revenue recovered Any revenues recorded in the current period from bad debts recovered, for bad debts relating to sale of airtime first raised in current or previous periods (this line item is only relevant if reporting on an accruals-basis) 4 6—Sch B 3 5—Sch B Other non-advertising revenue (licence fee revenue not included in advertising revenue or TAB, or bad debts on licence fee revenue recovered) Provide details and amounts of any other broadcasting revenues related to service(s) provided under the licence but not included in advertising revenue 5 7—Sch B 4 6—Sch B Total other licence fee revenue not included in advertising revenue All other revenues earned from broadcasting other than advertising revenues, under the licence 6 8—Sch B 5 7—Sch B
Australian light entertainment—other ‘Light entertainment—other’ programs are considered to be all ‘light entertainment’ programs that meet the description as set out in the Documentary Guidelines and which are not characterised as ‘light entertainment—variety’. For ‘light entertainment—other’ programs to be considered ‘Australian’ they must satisfy the definition of ‘Australian program’ in section 7 of the ACS. Australian other programming ‘Australian other programming’ is considered to be all programs that satisfy the definition of ‘Australian program’ in section 7 of the ACS and which do not fit into any of the other ‘Australian’ program categories listed above. Overseas drama An ‘overseas drama’ program is considered to be a program that: does not satisfy the definition of ‘Australian program’ in section 7 of the ACS satisfies the definition of ‘Australian drama program’ in section 6 of the ACS (except for the requirement for it to be an ‘Australian program’). Overseas other An ‘overseas other’ program is considered to be a program that does not satisfy: the definition of ‘Australian program’ in section 7 of the ACS the definition of ‘Australian drama program’ in section 6 of the ACS (except for the requirement for it to be an ‘Australian program’).
Appendix B—Formula for calculation of licence fee The following explains the of the calculation for the radio broadcasting licence fee when there is no change in return period end, as set out in section 6 of the . Gross earnings for licence fee calculation (A) Relevant percentage formula (B) Licence fee payable (C) (1) Less than $5,000,000 0.25 + (0.3 x A / 1,000,000) (A) x (B) = (C) (2) At least $5,000,000 but less than $6,000,000 1.75 + [0.45 x (A - 5,000,000) / 1,000,000] (A) x (B) = (C) (3) At least $6,000,000 but less than $7,000,000 2.2 + [0.4 x (A - 6,000,000) / 1,000,000] (A) x (B) = (C) (4) At least $7,000,000 but less than $10,000,000 2.65 + [0.15 x (A - 7,000,000) / 1,000,000] (A) x (B) = (C) (5) At $10,000,000 3.1 + [0.1 x (A - 10,000,000) / 1,000,000] Or 3.25%, whichever is the lesser (A) x (B) = (C) Note: If your accounting period end has changed, refer to section 6A of the for the formula to calculate your radio licence fee and advise the ACMA accordingly.