Australian content requirement for subscription video on demand services: reporting to the ACMA

Part 8C of the Broadcasting Services Act sets out the circumstances where a subscription video on demand (SVOD) service must report to us.

SVODs must lodge an annual notification – called Form SV01 – if they:

• meet the Act’s definition of an SVOD service
• have 250,000 or more paying subscribers in Australia
• are not excluded services.

The notification will help us monitor SVODs operating in Australia and track subscriber numbers. The form will also confirm if an SVOD needs to meet the Australian content expenditure requirement and submit an annual compliance report. 

If an SVOD met the annual notification criteria on 1 January 2026, it was required to lodge the form by 2 March 2026. The date of 2 March will apply every subsequent year the criteria is applicable.

If an SVOD met the notification criteria after 1 January 2026, it must lodge the form within 60 days of when it has met the criteria. If a due date is a weekend or a gazetted public holiday, the form can be lodged the next business day.

In line with standard processes, a suitably qualified representative must declare and sign that the information provided is true and correct.

SVODs must email the form to svodauscontent@acma.gov.au.

SVODs that make annual notifications must also notify us of certain changes – called notifiable circumstances – by submitting Form SV02 within 60 days of the change taking effect. Notifiable circumstances include when:

• a provider starts or stops an SVOD service
• information previously provided in an annual notification is no longer accurate or complete
• a service is a major SVOD service (major SVOD) this year but was not a major SVOD last year
• a service was a major SVOD last year but is not a major SVOD this year
• the service you provide ceases to meet the definition of an SVOD service
• an SVOD service’s paying subscriber numbers in Australia drop under 250,000 or increase to over one million
• an SVOD service’s paying subscriber numbers change between the ‘bands’ (outlined in Form SV02).

We can determine that other changes in circumstances be notified to us. Should this occur, we will publish those circumstances and inform SVODs. 

If your service is a regulated SVOD service at any point during an SVOD reporting year, you will need to prepare and submit an annual compliance report to us for that reporting year.

The annual compliance report for the 2026 SVOD reporting year is due on Monday 15 February 2027.

The ACMA will be developing further guidance on annual compliance. SVODs should expect to report on their:

• number of paying subscribers
• qualifying expenditure amount in the SVOD reporting year
• Australian revenue in the SVOD reporting year
• total program expenditure in the SVOD reporting year
• evidence to demonstrate that the information provided in the report is accurate and any calculations are based on a robust methodology, which is clearly and logically described
• information about the program(s) on which they spent against to acquit their Australian content expenditure requirement, including information to verify that the program(s) was made under the creative control of Australians.

Calculating currency exchange

Expenditure and revenue must be reported in Australian Dollars. If it is applicable to your service, you may be asked to disclose how you calculated the exchange rate in your annual compliance report.

The simplest way to calculate exchange rate(s) is to use an average across the SVOD reporting year in which the expenditure was incurred or in which the revenue was derived. For more information, see the Australian Taxation Office’s yearly average exchange rates for calendar years.

SVODs may choose to calculate the exchange rate each time reported expenditure was incurred or revenue was received. If this approach is taken, we may seek evidence of the accuracy of the exchange rates used.

If you have any questions, please email svodauscontent@acma.gov.au.

• This information is accurate as of February 2026.
• It may be updated as content requirements are implemented.
• This is not legal advice.
• SVODs should seek their own advice about their obligations under the Broadcasting Services Act.
• The term ‘SVOD’ refers to providers of subscription video on demand services.