Under Part 8C of the Broadcasting Services Act, major SVODs will need to report their Australian revenue to the ACMA. The first annual compliance reports are due in
February 2027.
Counting Australian revenue
SVODs must report revenue from the Australian service each SVOD reporting year (January to December).
Revenue is not defined in the Act. However, under its ordinary meaning, ‘Australian revenue’ would include revenue from:
- paying subscribers in Australia
- advertising to people in Australia.
The Compiled Accounting Standard sets out a widely accepted definition of revenue. We encourage SVODs to consider that definition.
The Explanatory Memorandum to the Act is also relevant. It states that revenue refers to gross revenue. This includes anything collected by the service as part of its operations in Australia, such as advertising revenue.
We are aware that some SVOD services are provided by companies that also provide unrelated services or goods (such as home delivery services). Revenue directly attributable to fees for delivery services or one-off transactions of goods not related to providing an SVOD service should not be counted as Australian revenue.
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Examples of Australian revenue
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Methods available to SVODs
The Australian content expenditure requirement applies to regulated SVODs. It requires investment of at least 10% of their total program expenditure for Australia on:
- new Australian commissions
- first-release acquisitions of eligible programs.
We refer to this as the ‘expenditure method’. This is the default option and SVODs do not have to notify the ACMA if they are using it.
SVODs can also choose to acquit their Australian content requirement by calculating the amount needed to invest in eligible new Australian programs based on 7.5% of Australian revenue. This option is called the ‘revenue method’.
However, you can only elect to use the revenue method once every 3 years. This requires notification within 60 days of the start of the relevant SVOD reporting year.
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2026 SVOD reporting year If an SVOD cannot elect a preferred method for calculating its 2026 Australian content requirement within the set timeframe, SVODs can work with us to nominate a method. If an SVOD uses the revenue method for the 2026 reporting year, they must use that method in 2027 and 2028. Regardless of the chosen method, SVODs must report on their:
This flexibility is being given only for this year while the scheme is being implemented. It will not be available in future years. |
Electing the revenue method
At the end of a 3-year period, an SVOD may:
- revert to using the default expenditure method
- nominate to use the revenue method for a further 3 years.
Under section 121FZM of the Act, an SVOD can choose to use the revenue method once every 3 years. This is unless they have a shortfall that would be overdue in the year that they make a new election.
If an SVOD has an overdue shortfall at the end of the 3-year period, they cannot elect the revenue method.
How the methods work
SVOD elects revenue method at start of 3-year period
SVOD does not elect revenue method at start of 3-year period
SVOD becomes a major SVOD service at a later date
More information
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.