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Commercial broadcasting tax review – consultation 38/2020

Our proposal for how to price spectrum associated with traditional commercial broadcasting licences and improve the administration of tax arrangements.

Submissions now public
Consultation number
IFC 38/2020
Days remaining 0 of 57 days
  • 1

    Open for comment

    10 Dec 2020
  • 2

    Consultation closed

    04 Feb 2021
  • 3

    Submissions published

    22 Jun 2021
  • 4

    Outcome Published

    22 Jun 2021

Key documents


The ACMA’s report to the Minister on the Commercial Broadcasting (Tax) Act 2017 (CBTA) was tabled in Parliament on 22 June 2021.

The Australian Government is considering the recommendations outlined in the ACMA’s report in the context of the government’s consideration of the Media Reform Green Paper proposals and industry submissions.

If you require further information, please email the Department of Infrastructure, Transport, Regional Development and Communications at

Original consultation: The issue

The Australian Government is currently seeking feedback on a number of media reform proposals.  As a part of this process, we are reviewing the CBTA. This consultation outlines our views on whether to repeal or amend the CBTA, including proposals for a pricing methodology and administrative processes.

Section 216AA of the Broadcasting Services Act 1992 (BSA) requires the ACMA to review whether the CBTA should be repealed or amended on or before 1 July 2022, with a report of the review due to the Minister for Communications, Cyber Safety and the Arts before 1 July 2021. However, the Minister has requested that the ACMA provide our report by 30 March 2021. The BSA also requires us to publicly consult as part of undertaking this review.  

This consultation coincides with the Government’s consultation on its Media Reform Green Paper which was released on 27 November 2020 and proposes a new kind of licence for television broadcasters. Commercial television broadcasting licence holders will have the ability to make a one-time, irrevocable transition from their ‘traditional licence’ to a ‘new licence’ for which they would no longer be required to pay a tax for the use of spectrum on the condition that they transition to using less radiofrequency spectrum, under a multi-year process to be initiated by the government when certain conditions are met

The ACMA’s consultation on the CBTA is relevant to the traditional licensing arrangements for commercial radio and for commercial television where some or all television broadcasters elect not to transition to the new licences proposed in the government’s Media Reform Green Paper.  Interested stakeholders are encouraged to make submissions to both consultation processes.

Feedback provided in this consultation process will be considered in the ACMA’s final report to the Minister on the CBTA.

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