<?xml version='1.0' encoding='UTF-8'?>
<akomaNtoso xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0">
  <act name="act">
    <meta>
      <identification source="#lex-au">
        <FRBRWork>
          <FRBRthis value="/akn/au/act/2025/71/!main"/>
          <FRBRuri value="/akn/au/act/2025/71"/>
          <FRBRdate date="2025-01-01" name="Generation"/>
          <FRBRauthor href="#parliament"/>
          <FRBRcountry value="au"/>
          <FRBRsubtype value="act"/>
          <FRBRnumber value="71"/>
          <FRBRname value="communications-legislation-amendment-(australian-content-requirement-for-subscription-video-on-demand-(streaming)-services)-act-2025"/>
          <FRBRprescriptive value="true"/>
          <FRBRauthoritative value="true"/>
        </FRBRWork>
        <FRBRExpression>
          <FRBRthis value="/akn/au/act/2025/71/eng@2025-12-04/!main"/>
          <FRBRuri value="/akn/au/act/2025/71/eng@2025-12-04"/>
          <FRBRdate date="2025-12-04" name="Generation"/>
          <FRBRauthor href="#parliament"/>
          <FRBRlanguage language="eng"/>
        </FRBRExpression>
        <FRBRManifestation>
          <FRBRthis value="/akn/au/act/2025/71/eng@2025-12-04/!main.akn"/>
          <FRBRuri value="/akn/au/act/2025/71/eng@2025-12-04/!main.akn"/>
          <FRBRdate date="2026-07-14" name="Generation"/>
          <FRBRauthor href="#lex-au"/>
        </FRBRManifestation>
      </identification>
      <references source="#lex-au">
        <TLCOrganization eId="parliament" href="/ontology/organization/au/parliament" showAs="Parliament of Australia"/>
        <TLCOrganization eId="lex-au" href="https://github.com/cchew/lex-au" showAs="lex-au"/>
        <TLCConcept eId="penaltyUnit" href="/ontology/concept/au/penaltyUnit" showAs="penalty unit"/>
        <TLCRole eId="minister" href="/ontology/roles/au/minister" showAs="the Minister"/>
      </references>
    </meta>
    <preface>
      <p>Communications Legislation Amendment (Australian Content Requirement for Subscription Video On Demand (Streaming) Services) Act 2025</p>
      <p>No. 71, 2025</p>
      <p>An Act to amend the law relating to communications, and for related purposes</p>
      <p>Contents</p>
      <p>1	Short title	2</p>
      <p>2	Commencement	2</p>
      <p>3	Schedules	2</p>
      <p>Schedule 1—Amendments	3</p>
      <p><ref href="#part-1">Part 1</ref>—Amendment of <ref href="">the Broadcasting Services Act 1992</ref>	3</p>
      <p>Broadcasting Services Act 1992	3</p>
      <p><ref href="#part-2">Part 2</ref>—Other amendments	39</p>
      <p>Australian Communications and Media Authority Act 2005	39</p>
      <p><ref href="#part-3">Part 3</ref>—Transitional provisions	40</p>
      <p>Communications Legislation Amendment (Australian Content Requirement for Subscription Video On Demand (Streaming) Services) Act 2025</p>
      <p>No. 71, 2025</p>
      <p>An Act to amend the law relating to communications, and for related purposes</p>
      <p>[<i>Assented to 4 December 2025</i>]</p>
      <formula name="enacting">
        <p>The Parliament of Australia enacts:</p>
      </formula>
    </preface>
    <body>
      <section eId="sec-1">
        <num>1</num>
        <heading>Short title</heading>
        <content>
          <p>		This Act is the <i>Communications Legislation Amendment (Australian Content Requirement for Subscription Video On Demand </i><i>(Streaming)</i> <i>Services) </i><i>Act</i><i> 2025</i>.</p>
        </content>
      </section>
      <section eId="sec-2">
        <num>2</num>
        <heading>Commencement</heading>
        <subsection eId="sec-2__subsec-1">
          <num>1</num>
          <content>
            <p>Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.</p>
          </content>
          <table>
            <tr>
              <th>Commencement information</th>
              <th>Commencement information</th>
              <th>Commencement information</th>
            </tr>
            <tr>
              <td>Column 1</td>
              <td>Column 2</td>
              <td>Column 3</td>
            </tr>
            <tr>
              <td>Provisions</td>
              <td>Commencement</td>
              <td>Date/Details</td>
            </tr>
            <tr>
              <td>1.  The whole of this Act</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>5 December 2025</td>
            </tr>
          </table>
          <authorialNote placement="end" eId="note-1" marker="1">
            <content>
              <p>Note:	This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.</p>
            </content>
          </authorialNote>
        </subsection>
        <subsection eId="sec-2__subsec-2">
          <num>2</num>
          <content>
            <p>Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.</p>
          </content>
        </subsection>
      </section>
      <section eId="sec-3">
        <num>3</num>
        <heading>Schedules</heading>
        <content>
          <p>Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.</p>
        </content>
      </section>
    </body>
    <attachments>
      <attachment>
        <hcontainer name="schedule" eId="schedule-1">
          <heading>Amendments</heading>
          <content>
            <p>Broadcasting Services Act 1992</p>
          </content>
          <hcontainer name="clause" eId="schedule-1__clause-1">
            <num>1</num>
            <heading>After paragraph 3(1)(eb)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <paragraph eId="schedule-1__clause-1__para-ec">
              <num>ec</num>
              <content>
                <p>to ensure the development, production and provision of Australian programs by subscription video on demand services; and</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-2">
            <num>2</num>
            <heading>Subsection 3(2)</heading>
            <content>
              <p>Insert:</p>
              <p><b><i>subscription video on demand service</i></b> has the same meaning as <b><i>SVOD service</i></b> has in Part 8C.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-3">
            <num>3</num>
            <heading>After Part 8B</heading>
            <content>
              <p>Insert:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FT">
            <num>121FT</num>
            <heading>Simplified outline of this Part</heading>
            <content>
              <p>This Part requires providers of certain major subscription video on demand services (SVOD services) to ensure minimum levels of expenditure on new eligible Australian programs.</p>
              <p>Major SVOD services are SVOD services that have at least 1 million paying subscribers in Australia, and satisfy certain other requirements. Services that predominantly provide user-generated content, or that have limited appeal in Australia, are excluded.</p>
              <p>To be an eligible Australian program, a program must be a drama program, a children’s program, a documentary, an arts program or an educational program, and must be an Australian or New Zealand program.</p>
              <p>A major SVOD service must acquit its Australian content expenditure requirement using qualifying expenditure on eligible Australian programs.</p>
              <p>A major SVOD service’s Australian content expenditure requirement is a percentage of its total program expenditure for Australia, although a service can elect to instead have its Australian content expenditure requirement be based on its total revenue derived from Australia.</p>
              <p>An expenditure requirement can be carried over for 2 years. If it remains unacquitted after 2 years, the providers of the service may be liable for a civil penalty, and the unacquitted expenditure requirement continues to carry over to further years.</p>
              <p>Excess qualifying expenditure amounts can also be carried over, for up to 2 years.</p>
              <p>Providers of certain SVOD services that are regulated under this Part must give annual reports to the ACMA. Providers of certain SVOD services that have at least 250,000 paying subscribers in Australia must also give notifications to the ACMA.</p>
              <p>The ACMA has various powers for administering this Part and monitoring compliance with this Part, including powers to give class exemptions.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FU">
            <num>121FU</num>
            <heading>Definitions</heading>
            <content>
              <p>In this Part:</p>
              <p><b><i>ABN</i></b> has the same meaning as in the <i>A New Tax System (Australian Business Number) Act 1999</i>.</p>
              <p><b><i>acquiring</i></b>, in relation to a program, includes acquiring rights in relation to the program.</p>
              <p>Note:	For example, acquiring a licence to make a program available in Australia.</p>
              <p><b><i>acquitted</i></b>: for when an expenditure requirement is <b><i>acquitted</i></b>, see subsection 121FZI(2).</p>
              <p><b><i>arts program</i></b> means a program whose subject matter wholly or substantially comprises material relating to the visual arts, design, literature, the performing arts or music.</p>
              <p><b><i>Australian content expenditure requirement</i></b>, of an SVOD service for an SVOD reporting year, has the meaning given by section 121FZL.</p>
              <p><b><i>Australian Content Standard</i></b> means:</p>
              <p><b><i>Australian/New Zealand program</i></b> has the same meaning as in the Australian Content Standard.</p>
              <p><b><i>Australian official co</i></b><b><i>-</i></b><b><i>production</i></b> has the same meaning as in the Australian Content Standard.</p>
              <p><b><i>Australian program</i></b> has the same meaning as in the Australian Content Standard.</p>
              <p><b><i>carried</i></b><b><i>-</i></b><b><i>over expenditure amount</i></b>, for an online content service for an SVOD reporting year, has the meaning given by subsection 121FZI(6).</p>
              <p><b><i>carried</i></b><b><i>-</i></b><b><i>over expenditure requirement</i></b>, for an online content service for an SVOD reporting year, has the meaning given by subsection 121FZI(5).</p>
              <p><b><i>children’s program</i></b> means a program produced for children 15 years or younger.</p>
              <p><b><i>documentary</i></b> means a program that is a creative treatment of actuality, other than:</p>
              <p><b><i>drama program</i></b> means:</p>
              <p>and includes:</p>
              <p>but does not include:</p>
              <p><b><i>educational program</i></b> has the same meaning as in Schedule 6.</p>
              <p><b><i>eligible Australian program</i></b> has the meaning given by section 121FW.</p>
              <p><b><i>eligible program</i></b> has the meaning given by section 121FV.</p>
              <p><b><i>excluded service</i></b>, for an SVOD reporting year, has the meaning given by section 121FZ.</p>
              <p><b><i>expenditure</i></b>, in relation to a program, means:</p>
              <p>and includes nil expenditure.</p>
              <p><b><i>expenditure amount</i></b>, for an online content service for an SVOD reporting year, means:</p>
              <p><b><i>expenditure requirement</i></b>, for an online content service for an SVOD reporting year, means:</p>
              <p><b><i>major SVOD service</i></b> has the meaning given by section 121FY.</p>
              <p><b><i>news program</i></b> means any of the following:</p>
              <p><b><i>New Zealand program</i></b> has the same meaning as in the Australian Content Standard.</p>
              <p><b><i>online content service</i></b> has the same meaning as in Schedule 8.</p>
              <p><b><i>paying subscriber</i></b>, in relation to an online content service, means a person who pays a subscription fee (however described, and whether periodical or otherwise) to use the online content service (including where the fee is paid to use a set of services that includes the online content service and other services, whether the other services are online content services or not).</p>
              <p><b><i>program</i></b>, in relation to an online content service, has the same meaning as that term has in subsection 6(1) in relation to a broadcasting service.</p>
              <p><b><i>provider</i></b>, in relation to an online content service, has the meaning given by section 121FZC.</p>
              <p><b><i>qualifying expenditure amount</i></b>, of an online content service for an SVOD reporting year, has the meaning given by section 121FZK.</p>
              <p><b><i>regulated SVOD service</i></b> has the meaning given by section 121FZA.</p>
              <p><b><i>sports program</i></b> means a program the sole or dominant purpose of which is to provide:</p>
              <p>or both.</p>
              <p><b><i>SVOD reporting year</i></b> means:</p>
              <p><b><i>SVOD service</i></b> (short for Subscription Video On Demand service) has the meaning given by section 121FX.</p>
              <p><b><i>total program expenditure for Australia</i></b>, of an online content service for an SVOD reporting year, has the meaning given by section 121FZN.</p>
              <p><b><i>wholly acquitted</i></b>: an expenditure requirement has been <b><i>wholly acquitted</i></b> when it has been reduced to nil under subsection 121FZI(2).</p>
            </content>
            <paragraph eId="schedule-1__clause-121FU__para-a">
              <num>a</num>
              <content>
                <p>	(a)	the <i>Broadcasting Services (Australian Content and Children’s Television) Standards 2020</i> as in force from time to time; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-b">
              <num>b</num>
              <content>
                <p>if the standard mentioned in paragraph (a) is not in force, but there is in force another standard that is a successor (whether immediate or not) to the standard mentioned in paragraph (a)—that other standard as in force from time to time.</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-a">
              <num>a</num>
              <content>
                <p>a news program; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-b">
              <num>b</num>
              <content>
                <p>a sports program; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-c">
              <num>c</num>
              <content>
                <p>a magazine program; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-d">
              <num>d</num>
              <content>
                <p>an infotainment or light entertainment program; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-e">
              <num>e</num>
              <content>
                <p>a “reality television” program (within the meaning of Schedule 6).</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-a">
              <num>a</num>
              <content>
                <p>a program that has a fully scripted screenplay in which the dramatic elements of character, theme and plot are introduced and developed to form a narrative structure; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-b">
              <num>b</num>
              <content>
                <p>a program that has:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-i">
              <num>i</num>
              <content>
                <p>a partially scripted screenplay in which the dramatic elements of character, theme and plot are introduced and developed to form a narrative structure; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-ii">
              <num>ii</num>
              <content>
                <p>actors delivering improvised dialogue that is based on a script outline or outlines developed by a writer or writers; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-c">
              <num>c</num>
              <content>
                <p>a program that has actors delivering improvised dialogue that is based on a script outline or outlines:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-i">
              <num>i</num>
              <content>
                <p>developed by a writer or writers; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-ii">
              <num>ii</num>
              <content>
                <p>in which the dramatic elements of character, theme and plot are introduced and developed to form a narrative structure;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-d">
              <num>d</num>
              <content>
                <p>a fully scripted sketch comedy program; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-e">
              <num>e</num>
              <content>
                <p>an animated drama; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-f">
              <num>f</num>
              <content>
                <p>a dramatised documentary;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-g">
              <num>g</num>
              <content>
                <p>a program that involves the incidental use of actors; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-h">
              <num>h</num>
              <content>
                <p>advertising or sponsorship matter (whether or not of a commercial kind).</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-a">
              <num>a</num>
              <content>
                <p>expenditure incurred in acquiring the program; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-b">
              <num>b</num>
              <content>
                <p>expenditure incurred in producing or commissioning the program; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-c">
              <num>c</num>
              <content>
                <p>pre-production expenditure incurred in relation to the program; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-d">
              <num>d</num>
              <content>
                <p>expenditure incurred by way of the making of an investment in the program;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-a">
              <num>a</num>
              <content>
                <p>a qualifying expenditure amount of the service for the SVOD reporting year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-b">
              <num>b</num>
              <content>
                <p>a carried-over expenditure amount of the service for the SVOD reporting year.</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-a">
              <num>a</num>
              <content>
                <p>an Australian content expenditure requirement of the service for the SVOD reporting year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-b">
              <num>b</num>
              <content>
                <p>a carried-over expenditure requirement of the service for the SVOD reporting year.</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-a">
              <num>a</num>
              <content>
                <p>a news bulletin;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-b">
              <num>b</num>
              <content>
                <p>a sports news bulletin;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-c">
              <num>c</num>
              <content>
                <p>a program (whether presenter-based or not) whose sole or dominant purpose is to provide analysis, commentary or discussion principally designed to inform the general community about social, economic or political issues of current relevance to the general community.</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-a">
              <num>a</num>
              <content>
                <p>coverage of one or more sporting events; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-b">
              <num>b</num>
              <content>
                <p>analysis, commentary or discussion in relation to one or more sporting events;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-a">
              <num>a</num>
              <content>
                <p>if this Part commences in January, February, March, April, May or June—the financial year in which this Part commences, and each later financial year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FU__para-b">
              <num>b</num>
              <content>
                <p>otherwise—the calendar year in which this Part commences, and each later calendar year.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FV">
            <num>121FV</num>
            <heading>Meaning of eligible program</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FV__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	For the purposes of this Part, a program is an <b><i>eligible program</i></b> if the program is any of the following:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FV__para-a">
              <num>a</num>
              <content>
                <p>a drama program;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FV__para-b">
              <num>b</num>
              <content>
                <p>a children’s program;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FV__para-c">
              <num>c</num>
              <content>
                <p>a documentary;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FV__para-d">
              <num>d</num>
              <content>
                <p>an arts program;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FV__para-e">
              <num>e</num>
              <content>
                <p>an educational program.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FV__subclause-2">
              <num>2</num>
              <content>
                <p>	(2)	However, a program is not an <b><i>eligible program</i></b> to the extent that the program is:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FV__para-a">
              <num>a</num>
              <content>
                <p>a news program; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FV__para-b">
              <num>b</num>
              <content>
                <p>a sports program; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FV__para-c">
              <num>c</num>
              <content>
                <p>advertising or sponsorship matter (whether or not of a commercial kind).</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FV__subclause-3">
              <num>3</num>
              <content>
                <p>The ACMA may, by writing, determine that a specified program is, and is taken always to have been, an eligible program despite subsection (1) or (2).</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FV__subclause-4">
              <num>4</num>
              <content>
                <p>The ACMA may, by writing, determine that a specified program is not, and is taken never to have been, an eligible program despite subsection (1).</p>
              </content>
            </hcontainer>
            <content>
              <p>Determination has effect</p>
              <p>Determination is not a legislative instrument</p>
              <p>The ACMA must publish determination</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FV__subclause-5">
              <num>5</num>
              <content>
                <p>A determination under subsection (3) or (4) has effect accordingly.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FV__subclause-6">
              <num>6</num>
              <content>
                <p>A determination under subsection (3) or (4) is not a legislative instrument.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FV__subclause-7">
              <num>7</num>
              <content>
                <p>The ACMA must publish a copy of a determination under subsection (3) or (4) on the ACMA’s website.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FW">
            <num>121FW</num>
            <heading>Meaning of eligible Australian program</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FW__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	For the purposes of this Part, a program is an <b><i>eligible Australian program</i></b> if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FW__para-a">
              <num>a</num>
              <content>
                <p>the program is an eligible program; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FW__para-b">
              <num>b</num>
              <content>
                <p>the program is any of the following:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FW__para-i">
              <num>i</num>
              <content>
                <p>an Australian program;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FW__para-ii">
              <num>ii</num>
              <content>
                <p>a New Zealand program;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FW__para-iii">
              <num>iii</num>
              <content>
                <p>an Australian/New Zealand program;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FW__para-iv">
              <num>iv</num>
              <content>
                <p>an Australian official co-production.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FW__subclause-2">
              <num>2</num>
              <content>
                <p>The ACMA may, by writing, determine that a specified program is, and is taken always to have been, an eligible Australian program despite subsection (1).</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FW__subclause-3">
              <num>3</num>
              <content>
                <p>The ACMA may, by writing, determine that a specified program is not, and is taken never to have been, an eligible Australian program despite subsection (1).</p>
              </content>
            </hcontainer>
            <content>
              <p>Determination has effect</p>
              <p>Determination is not a legislative instrument</p>
              <p>The ACMA must publish determination</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FW__subclause-4">
              <num>4</num>
              <content>
                <p>A determination under subsection (2) or (3) has effect accordingly.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FW__subclause-5">
              <num>5</num>
              <content>
                <p>A determination under subsection (2) or (3) is not a legislative instrument.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FW__subclause-6">
              <num>6</num>
              <content>
                <p>The ACMA must publish a copy of a determination under subsection (2) or (3) on the ACMA’s website.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FX">
            <num>121FX</num>
            <heading>Meaning of SVOD service</heading>
            <content>
              <p>		For the purposes of this Part, an online content service is an <b><i>SVOD service</i></b> if:</p>
              <p>Note:	An online content service that does not have paying subscribers in Australia, but derives its revenue from one-off transactions or advertising, is not an SVOD service.</p>
            </content>
            <paragraph eId="schedule-1__clause-121FX__para-a">
              <num>a</num>
              <content>
                <p>the service has any number of paying subscribers in Australia; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FX__para-b">
              <num>b</num>
              <content>
                <p>a catalogue of audiovisual content is available on demand through the service to those paying subscribers; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FX__para-c">
              <num>c</num>
              <content>
                <p>the primary purpose, or a significant purpose, of the service is to provide audiovisual content on demand to those paying subscribers.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FY">
            <num>121FY</num>
            <heading>Meaning of major SVOD service</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FY__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	For the purposes of this Part, an online content service is a <b><i>major</i></b> <b><i>SVOD service</i></b> for an SVOD reporting year (the <b><i>relevant year</i></b>) if the service passes all the following tests in relation to the relevant year:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FY__para-a">
              <num>a</num>
              <content>
                <p>the SVOD service test in subsection (3);</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FY__para-b">
              <num>b</num>
              <content>
                <p>the program test in subsection (4);</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FY__para-c">
              <num>c</num>
              <content>
                <p>the paying subscriber test in subsection (5).</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FY__subclause-2">
              <num>2</num>
              <content>
                <p>	(2)	Despite subsection (1), the service is not a <b><i>major SVOD service</i></b> for the relevant year if the service is an excluded service for the relevant year.</p>
              </content>
            </hcontainer>
            <content>
              <p>SVOD service test</p>
              <p>Program test</p>
              <p>Paying subscriber test</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FY__subclause-3">
              <num>3</num>
              <content>
                <p>The service passes the SVOD service test if, at any time in the relevant year, the service is an SVOD service.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FY__subclause-4">
              <num>4</num>
              <content>
                <p>The service passes the program test if, at any time in the relevant year when the service is an SVOD service, a part (other than a part that is merely incidental) of the audiovisual content provided on the service that is likely to appeal to the public, or a section of the public, in Australia consists of eligible programs.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FY__subclause-5">
              <num>5</num>
              <content>
                <p>The service passes the paying subscriber test if, at any time in the relevant year when the service is an SVOD service, the service has at least 1 million paying subscribers in Australia.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZ">
            <num>121FZ</num>
            <heading>Meaning of excluded service</heading>
            <content>
              <p>		For the purposes of this Part, an online content service is an <b><i>excluded service</i></b> for an SVOD reporting year (the <b><i>relevant year</i></b>) if, during the relevant year:</p>
            </content>
            <paragraph eId="schedule-1__clause-121FZ__para-a">
              <num>a</num>
              <content>
                <p>the audiovisual content provided by the service was predominantly user-generated content; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZ__para-b">
              <num>b</num>
              <content>
                <p>the service’s appeal to the public in Australia was limited because the service:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZ__para-i">
              <num>i</num>
              <content>
                <p>was targeted to special interest groups; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZ__para-ii">
              <num>ii</num>
              <content>
                <p>was intended only for limited locations, for example, arenas or business premises; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZ__para-iii">
              <num>iii</num>
              <content>
                <p>was provided during a limited period or to cover a special event; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZ__para-iv">
              <num>iv</num>
              <content>
                <p>predominantly provided programs of limited appeal.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZA">
            <num>121FZA</num>
            <heading>Meaning of regulated SVOD service</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZA__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	An online content service is a <b><i>regulated SVOD service</i></b> for any SVOD reporting year for which the service is a major SVOD service.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZA__subclause-2">
              <num>2</num>
              <content>
                <p>An online content service that is a regulated SVOD service for an SVOD reporting year continues to be a regulated SVOD service for each successive SVOD reporting year (even if the service becomes an excluded service or ceases to be a major SVOD service or an SVOD service) until the service ceases, under <ref href="#sec-121F">section 121F</ref>ZB, to be a regulated SVOD service.</p>
              </content>
            </hcontainer>
            <content>
              <p>Note:	A regulated SVOD service that is no longer a major SVOD service must acquit any expenditure requirements carried over from when it was a major SVOD service, but does not incur further expenditure requirements.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZA__subclause-3">
              <num>3</num>
              <content>
                <p>To avoid doubt, an online content service that ceases to be a regulated SVOD service under <ref href="#sec-121F">section 121F</ref>ZB may become a regulated SVOD service again at a later time.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZB">
            <num>121FZB</num>
            <heading>When an online content service ceases to be a regulated SVOD service</heading>
            <content>
              <p>An online content service ceases to be a regulated SVOD service at the end of an SVOD reporting year if:</p>
            </content>
            <paragraph eId="schedule-1__clause-121FZB__para-a">
              <num>a</num>
              <content>
                <p>the service was not a major SVOD service for the SVOD reporting year; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZB__para-b">
              <num>b</num>
              <content>
                <p>either:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZB__para-i">
              <num>i</num>
              <content>
                <p>the service does not have an expenditure requirement for any SVOD reporting year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZB__para-ii">
              <num>ii</num>
              <content>
                <p>all expenditure requirements that the service has for any SVOD reporting year have been wholly acquitted.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZC">
            <num>121FZC</num>
            <heading>Meaning of provider of an online content service</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZC__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	For the purposes of this Part and subject to this section, a <b><i>provider</i></b> of an online content service is a person who:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZC__para-a">
              <num>a</num>
              <content>
                <p>is a constitutional corporation; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZC__para-b">
              <num>b</num>
              <content>
                <p>provides the online content service.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZC__subclause-2">
              <num>2</num>
              <content>
                <p>For the purposes of this Part and subject to subsections (4), (5) and (6), a person does not provide an online content service merely because the person supplies an internet carriage service that enables content to be delivered or accessed.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZC__subclause-3">
              <num>3</num>
              <content>
                <p>For the purposes of this Part and subject to subsections (4), (5) and (6), a person does not provide an online content service merely because the person provides a billing service, or a fee collection service, in relation to an online content service.</p>
              </content>
            </hcontainer>
            <content>
              <p>Determinations by the ACMA</p>
              <p>Determination has effect</p>
              <p>Determination is not a legislative instrument</p>
              <p>The ACMA must publish determination</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZC__subclause-4">
              <num>4</num>
              <content>
                <p>	(4)	The ACMA may, by writing, determine that, for the purposes of this Part, a specified person that is a constitutional corporation (and no other person) is a <b><i>provider</i></b> of<b> </b>a specified online content service.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZC__subclause-5">
              <num>5</num>
              <content>
                <p>	(5)	The ACMA may, by writing, determine that, for the purposes of this Part, each of one or more specified persons that are constitutional corporations (and no other persons) are <b><i>providers</i></b> of<b> </b>a specified online content service.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZC__subclause-6">
              <num>6</num>
              <content>
                <p>	(6)	The ACMA may, by writing, determine that, for the purposes of this Part, each of one or more specified persons that are constitutional corporations is a <b><i>provider</i></b> of<b> </b>a specified online content service, without limiting the application of subsection (1) to any other person.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZC__subclause-7">
              <num>7</num>
              <content>
                <p>	(7)	The ACMA may, by writing, determine that, for the purposes of this Part, each of one or more specified persons is not a <b><i>provider</i></b> of<b> </b>a specified online content service.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZC__subclause-8">
              <num>8</num>
              <content>
                <p>A determination under subsection (4), (5), (6) or (7) has effect accordingly.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZC__subclause-9">
              <num>9</num>
              <content>
                <p>A determination under subsection (4), (5), (6) or (7) is not a legislative instrument.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZC__subclause-10">
              <num>10</num>
              <content>
                <p>The ACMA must publish a copy of a determination under subsection (4), (5), (6) or (7) on the ACMA’s website.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZD">
            <num>121FZD</num>
            <heading>Class exemptions from this Part</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZD__subclause-1">
              <num>1</num>
              <content>
                <p>The ACMA may, by legislative instrument, determine that online content services included in a specified class of online content services are exempt from this Part.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZD__subclause-2">
              <num>2</num>
              <content>
                <p>The ACMA may, by legislative instrument, determine that online content services included in a specified class of online content services are exempt from one or more specified provisions of this Part.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZD__subclause-3">
              <num>3</num>
              <content>
                <p>A determination under subsection (1) or (2) may be:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZD__para-a">
              <num>a</num>
              <content>
                <p>unconditional; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZD__para-b">
              <num>b</num>
              <content>
                <p>subject to such conditions (if any) as are specified in the determination.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZE">
            <num>121FZE</num>
            <heading>Cash-based accounting—when expenditure is incurred</heading>
            <content>
              <p>For the purposes of this Part:</p>
            </content>
            <paragraph eId="schedule-1__clause-121FZE__para-a">
              <num>a</num>
              <content>
                <p>if the whole of an item of expenditure is paid at a particular time—the expenditure is incurred when the expenditure is paid; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZE__para-b">
              <num>b</num>
              <content>
                <p>if different parts of an item of expenditure are paid at different times—each part is incurred when the part is paid.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZF">
            <num>121FZF</num>
            <heading>ACMA may make determinations about expenditure and revenue</heading>
            <content>
              <p>Qualifying expenditure amounts</p>
              <p>Total program expenditure for Australia</p>
              <p>Revenue derived by an online content service from Australia</p>
              <p>Determination has effect</p>
              <p>Determination is not a legislative instrument</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZF__subclause-1">
              <num>1</num>
              <content>
                <p>The ACMA may, by writing, determine that, for the purposes of this Part, specified amounts of expenditure are taken to be qualifying expenditure amounts of a specified online content service for an SVOD reporting year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZF__subclause-2">
              <num>2</num>
              <content>
                <p>The ACMA may, by writing, determine that, for the purposes of this Part, specified amounts of expenditure are taken not to be qualifying expenditure amounts of a specified online content service for an SVOD reporting year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZF__subclause-3">
              <num>3</num>
              <content>
                <p>The ACMA may, by writing, determine that, for the purposes of this Part, specified amounts of expenditure are taken to be total program expenditure for Australia of a specified online content service for an SVOD reporting year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZF__subclause-4">
              <num>4</num>
              <content>
                <p>The ACMA may, by writing, determine that, for the purposes of this Part, specified amounts of expenditure are taken not to be total program expenditure for Australia of a specified online content service for an SVOD reporting year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZF__subclause-5">
              <num>5</num>
              <content>
                <p>The ACMA may, by writing, determine that, for the purposes of this Part, specified amounts are taken to be revenue derived by a specified online content service from Australia in an SVOD reporting year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZF__subclause-6">
              <num>6</num>
              <content>
                <p>The ACMA may, by writing, determine that, for the purposes of this Part, specified amounts are taken not to be revenue derived by a specified online content service from Australia in an SVOD reporting year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZF__subclause-7">
              <num>7</num>
              <content>
                <p>A determination under this section has effect accordingly.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZF__subclause-8">
              <num>8</num>
              <content>
                <p>A determination under this section is not a legislative instrument.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZG">
            <num>121FZG</num>
            <heading>ACMA may make determinations about classes of expenditure and revenue</heading>
            <content>
              <p>Expenditure incurred, or not incurred, on programs</p>
              <p>Expenditure incurred, or not incurred, on eligible programs</p>
              <p>Qualifying expenditure amounts</p>
              <p>Total program expenditure for Australia</p>
              <p>Revenue derived by an online content service from Australia</p>
              <p>Determination has effect</p>
              <p>Determination to be general in nature</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZG__subclause-1">
              <num>1</num>
              <content>
                <p>The ACMA may, by legislative instrument, determine that, for the purposes of this Part, expenditure in a specified class of expenditure is taken to be incurred on a program.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZG__subclause-2">
              <num>2</num>
              <content>
                <p>The ACMA may, by legislative instrument, determine that, for the purposes of this Part, expenditure in a specified class of expenditure is taken not to be incurred on a program.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZG__subclause-3">
              <num>3</num>
              <content>
                <p>The ACMA may, by legislative instrument, determine that, for the purposes of this Part, expenditure in a specified class of expenditure is taken to be incurred on an eligible program.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZG__subclause-4">
              <num>4</num>
              <content>
                <p>The ACMA may, by legislative instrument, determine that, for the purposes of this Part, expenditure in a specified class of expenditure is taken not to be incurred on an eligible program.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZG__subclause-5">
              <num>5</num>
              <content>
                <p>The ACMA may, by legislative instrument, determine that, for the purposes of this Part, amounts of expenditure in a specified class of expenditure are taken to be qualifying expenditure amounts of an online content service for an SVOD reporting year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZG__subclause-6">
              <num>6</num>
              <content>
                <p>The ACMA may, by legislative instrument, determine that, for the purposes of this Part, amounts of expenditure in a specified class of expenditure are taken not to be qualifying expenditure amounts of an online content service for an SVOD reporting year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZG__subclause-7">
              <num>7</num>
              <content>
                <p>The ACMA may, by legislative instrument, determine that, for the purposes of this Part, expenditure in a specified class of expenditure is taken to be total program expenditure for Australia of an online content service for an SVOD reporting year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZG__subclause-8">
              <num>8</num>
              <content>
                <p>The ACMA may, by legislative instrument, determine that, for the purposes of this Part, expenditure in a specified class of expenditure is taken not to be total program expenditure for Australia of an online content service for an SVOD reporting year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZG__subclause-9">
              <num>9</num>
              <content>
                <p>The ACMA may, by legislative instrument, determine that, for the purposes of this Part, amounts in a specified class of amounts are taken to be revenue derived by an online content service from Australia in an SVOD reporting year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZG__subclause-10">
              <num>10</num>
              <content>
                <p>The ACMA may, by legislative instrument, determine that, for the purposes of this Part, amounts in a specified class of amounts are taken not to be revenue derived by an online content service from Australia in an SVOD reporting year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZG__subclause-11">
              <num>11</num>
              <content>
                <p>A determination under this section has effect accordingly.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZG__subclause-12">
              <num>12</num>
              <content>
                <p>A determination under this section must be general in nature.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZH">
            <num>121FZH</num>
            <heading>Extraterritorial application</heading>
            <content>
              <p>This Part extends to acts, omissions, matters and things outside Australia.</p>
              <p>Subdivision A—Acquittal of expenditure requirements</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZI">
            <num>121FZI</num>
            <heading>Acquittal of expenditure requirements</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZI__subclause-1">
              <num>1</num>
              <content>
                <p>For each SVOD reporting year that an online content service is a regulated SVOD service, the following expenditure requirements are to be acquitted in accordance with this section:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZI__para-a">
              <num>a</num>
              <content>
                <p>	(a)	the service’s Australian content expenditure requirement (if any) for the SVOD reporting year (the <b><i>relevant year</i></b>);</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZI__para-b">
              <num>b</num>
              <content>
                <p>any carried-over expenditure requirement the service has for an SVOD reporting year before the relevant year that has not already been acquitted.</p>
              </content>
            </paragraph>
            <content>
              <p>Note 1:	For a service’s <b><i>Australian content expenditure requirement</i></b>, see section 121FZL.</p>
              <p>Note 2:	Australian content expenditure requirements that are not acquitted in the SVOD reporting year in which they are incurred become carried-over expenditure requirements (see subsection (5) of this section), and can be acquitted in the 2 following SVOD reporting years. If a carried-over expenditure requirement is not acquitted by the end of the second such SVOD reporting year, the provider or providers of the service may be liable for a civil penalty (see <ref href="#sec-121F">section 121F</ref>ZJ), and the carried-over expenditure requirement continues to carry over to further SVOD reporting years (and may give rise to liability for further civil penalties).</p>
              <p>Note 3:	Australian content expenditure requirements are acquitted using qualifying expenditure amounts (see <ref href="#sec-121F">section 121F</ref>ZK). If a regulated SVOD service has some or all of a qualifying expenditure amount left after acquitting any outstanding Australian content expenditure requirements, it can carry over the remaining qualifying expenditure amount for up to 2 further SVOD reporting years (see subsections (6) and (7) of this section).</p>
              <p>to the extent that each expenditure amount has not already been used to acquit an expenditure requirement.</p>
              <p>Expenditure requirements and amounts to be dealt with in order</p>
              <p>Carry-over of expenditure requirements and amounts</p>
              <p>that qualifying expenditure amount, to the extent that it has not been used to acquit an expenditure requirement, is the <b><i>carried</i></b><b><i>-</i></b><b><i>over expenditure amount</i></b> of the service for the relevant year.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZI__subclause-2">
              <num>2</num>
              <content>
                <p>	(2)	An expenditure requirement is <b><i>acquitted</i></b> by reducing the expenditure requirement (but not below nil) by:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZI__para-a">
              <num>a</num>
              <content>
                <p>the service’s qualifying expenditure amount (if any) for the relevant year; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZI__para-b">
              <num>b</num>
              <content>
                <p>any carried-over expenditure amount the service has from an SVOD reporting year before the relevant year (subject to the time limit in subsection (7));</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZI__subclause-3">
              <num>3</num>
              <content>
                <p>If the service has expenditure requirements for 2 or more SVOD reporting years, an expenditure requirement for an earlier year is to be acquitted before an expenditure requirement for a later year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZI__subclause-4">
              <num>4</num>
              <content>
                <p>If the service has expenditure amounts for 2 or more SVOD reporting years that have not already been used to acquit an expenditure requirement, an expenditure amount for an earlier year is to be used to acquit an expenditure requirement before an expenditure amount for a later year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZI__subclause-5">
              <num>5</num>
              <content>
                <p>	(5)	If, after applying subsection (2) to each expenditure requirement, the service has an Australian content expenditure requirement for the relevant year that is more than nil, the amount of that expenditure requirement is the <b><i>carried</i></b><b><i>-</i></b><b><i>over expenditure requirement</i></b> of the service for the relevant year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZI__subclause-6">
              <num>6</num>
              <content>
                <p>If:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZI__para-a">
              <num>a</num>
              <content>
                <p>the service has a qualifying expenditure amount for the relevant year; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZI__para-b">
              <num>b</num>
              <content>
                <p>after applying subsection (2) to each expenditure requirement, some or all of the qualifying expenditure amount for the relevant year has not been used to acquit an expenditure requirement;</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZI__subclause-7">
              <num>7</num>
              <content>
                <p>	(7)	A carried-over expenditure amount for an SVOD reporting year (the <b><i>expenditure year</i></b>) cannot be used to acquit an expenditure requirement for an SVOD reporting year that is more than 2 SVOD reporting years after the expenditure year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZJ">
            <num>121FZJ</num>
            <heading>Civil penalty for failure to acquit expenditure requirement</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZJ__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	A provider of an online content service that is a regulated SVOD service for an SVOD reporting year (the <b><i>current year</i></b>) contravenes this subsection if, at the end of the current year (and after applying section 121FZI for the current year), the service has:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZJ__para-a">
              <num>a</num>
              <content>
                <p>a carried-over expenditure requirement, that has not been wholly acquitted, for one SVOD reporting year that is 2 or more SVOD reporting years before the current year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZJ__para-b">
              <num>b</num>
              <content>
                <p>carried-over expenditure requirements, that have not been wholly acquitted, for 2 or more SVOD reporting years that are each 2 or more SVOD reporting years before the current year.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZJ__subclause-2">
              <num>2</num>
              <content>
                <p>Subsection (1) is a civil penalty provision.</p>
              </content>
            </hcontainer>
            <content>
              <p>Civil penalty order does not affect acquittal obligation, or prevent further civil penalty orders</p>
              <p>Subdivision B—Working out expenditure amounts and requirements</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZJ__subclause-3">
              <num>3</num>
              <content>
                <p>To avoid doubt, the making of a civil penalty order against a person in relation to a contravention of subsection (1) (or a contravention of <ref href="#sec-205E">section 205E</ref> that relates to a contravention of subsection (1) of this section) that relates to an online content service’s carried-over expenditure requirement for a particular SVOD reporting year:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZJ__para-a">
              <num>a</num>
              <content>
                <p>does not relieve the service of the obligation to acquit that carried-over expenditure requirement; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZJ__para-b">
              <num>b</num>
              <content>
                <p>does not prevent a civil penalty order being made against the person in respect of another contravention of subsection (1) (or <ref href="#sec-205E">section 205E</ref>) that:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZJ__para-i">
              <num>i</num>
              <content>
                <p>occurs at the end of an SVOD reporting year other than the current year; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZJ__para-ii">
              <num>ii</num>
              <content>
                <p>relates to the same carried-over expenditure requirement; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZJ__para-c">
              <num>c</num>
              <content>
                <p>if the service’s Australian content expenditure requirement for the SVOD reporting year to which the carried-over expenditure requirement relates is taken into account under subparagraph 205F(5AAB)(c)(ii) and subsection 205F(5AAC) in determining the pecuniary penalty payable by a person—does not prevent that Australian content expenditure requirement being taken into account in relation to another contravention of subsection (1) of this section (or <ref href="#sec-205E">section 205E</ref>) by any person.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZK">
            <num>121FZK</num>
            <heading>Meaning of qualifying expenditure amount</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZK__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	For the purposes of this Part, an online content service’s <b><i>qualifying</i></b> <b><i>expenditure amount</i></b> for an SVOD reporting year (the <b><i>relevant year</i></b>) is the total expenditure incurred by the provider or providers of the service during the relevant year on programs that:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZK__para-a">
              <num>a</num>
              <content>
                <p>are eligible Australian programs; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZK__para-b">
              <num>b</num>
              <content>
                <p>were:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZK__para-i">
              <num>i</num>
              <content>
                <p>commissioned as mentioned in subsection (3); or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZK__para-ii">
              <num>ii</num>
              <content>
                <p>acquired by the provider or providers; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZK__para-c">
              <num>c</num>
              <content>
                <p>were not made available to the public in Australia, other than by being shown in a cinema, at any time before the expenditure was incurred.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZK__subclause-2">
              <num>2</num>
              <content>
                <p>For the purposes of subsection (1), if the service has more than one provider, disregard any payments between the providers of the service.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZK__subclause-3">
              <num>3</num>
              <content>
                <p>	(3)	For the purposes of subparagraph (1)(b)(i), a program was <b><i>commissioned</i></b> if one or more of the providers of the service:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZK__para-a">
              <num>a</num>
              <content>
                <p>produced the program; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZK__para-b">
              <num>b</num>
              <content>
                <p>made a material financial contribution to the production of the program before the production of the program was completed.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZL">
            <num>121FZL</num>
            <heading>Meaning of Australian content expenditure requirement</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZL__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	The <b><i>Australian content</i></b> <b><i>expenditure requirement</i></b> for a major SVOD service for an SVOD reporting year (the <b><i>relevant year</i></b>) is an amount equal to 10% of the service’s total program expenditure for Australia for the relevant year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZL__subclause-2">
              <num>2</num>
              <content>
                <p>	(2)	However, if an election under subsection 121FZM(1) is in effect for the major SVOD service for the relevant year, the service’s <b><i>Australian content</i></b> <b><i>expenditure requirement</i></b> for the relevant year is instead an amount equal to 7.5% of the revenue derived by the service from Australia in the relevant year.</p>
              </content>
            </hcontainer>
            <content>
              <p>Note:	Revenue derived by a service from Australia may include, for example, revenue derived from:</p>
            </content>
            <paragraph eId="schedule-1__clause-121FZL__para-a">
              <num>a</num>
              <content>
                <p>paying subscribers in Australia; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZL__para-b">
              <num>b</num>
              <content>
                <p>advertising to people in Australia.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZL__subclause-3">
              <num>3</num>
              <content>
                <p>	(3)	The <b><i>Australian content</i></b> <b><i>expenditure requirement</i></b> for a regulated SVOD service that is not a major SVOD service for an SVOD reporting year is nil for that SVOD reporting year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZM">
            <num>121FZM</num>
            <heading>Election of revenue method</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZM__subclause-1">
              <num>1</num>
              <content>
                <p>The provider or providers of a regulated SVOD service may, by written notice to the ACMA, make an election to have subsection 121FZL(2) apply to the service for a period of 3 SVOD reporting years.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZM__subclause-2">
              <num>2</num>
              <content>
                <p>The 3-year period must be:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZM__para-a">
              <num>a</num>
              <content>
                <p>the 3-year period beginning on the first day of the first SVOD reporting year for which the service was a regulated SVOD service; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZM__para-b">
              <num>b</num>
              <content>
                <p>a 3-year period beginning on the day after the end of a previous 3-year period to which this subsection applies.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZM__subclause-3">
              <num>3</num>
              <content>
                <p>A notice under subsection (1):</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZM__para-a">
              <num>a</num>
              <content>
                <p>may only be given within the period of 60 days beginning on the first day of the 3-year period; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZM__para-b">
              <num>b</num>
              <content>
                <p>must be given in the form and manner approved, in writing, by the ACMA; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZM__para-c">
              <num>c</num>
              <content>
                <p>if the service has more than one provider—must be given jointly by all providers of the service.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZM__subclause-4">
              <num>4</num>
              <content>
                <p>	(4)	Despite subsection (1), the provider or providers may not make an election under that subsection if, at the end of the year (the <b><i>pre</i></b><b><i>-</i></b><b><i>election year</i></b>) immediately preceding the 3-year period, the service had a carried-over expenditure requirement, that had not been wholly acquitted, for any SVOD reporting year that is 2 or more SVOD reporting years before the pre-election year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZN">
            <num>121FZN</num>
            <heading>Meaning of total program expenditure for Australia</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZN__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	For the purposes of this Part, an online content service’s <b><i>total program expenditure for Australia</i></b> for an SVOD reporting year (the <b><i>relevant year</i></b>) is the total of the expenditure incurred by the provider or providers of the service in the relevant year on eligible programs that are, or are intended to be, provided on the service in Australia.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZN__subclause-2">
              <num>2</num>
              <content>
                <p>	(2)	Without limiting subsection (1), the service’s <b><i>total program expenditure for Australia</i></b> for the relevant year includes expenditure incurred by the provider or providers of the service in the relevant year in commissioning or acquiring eligible Australian programs that are, or are intended to be, provided on the service in Australia.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZN__subclause-3">
              <num>3</num>
              <content>
                <p>	(3)	Without limiting subsection (1), the service’s <b><i>total program expenditure for Australia</i></b> for the relevant year includes:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZN__para-a">
              <num>a</num>
              <content>
                <p>expenditure incurred by the provider or providers of the service in the relevant year in licensing eligible programs that are, or are intended to be, provided on the service in Australia; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZN__para-b">
              <num>b</num>
              <content>
                <p>other expenditure incurred by the provider or providers of the service in the relevant year in relation to eligible programs (other than eligible Australian programs) that are, or are intended to be, provided on the service in Australia, to the extent that the expenditure is reasonably attributable to the provision of the programs on the service in Australia; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZN__para-c">
              <num>c</num>
              <content>
                <p>amounts that are not covered by paragraph (a) or (b), but would be amounts of expenditure covered by paragraph (a) or (b) if arrangements under which eligible programs (other than eligible Australian programs) are made available to be provided on the service in Australia were entered into at arm’s length.</p>
              </content>
            </paragraph>
            <content>
              <p>Subdivision A—Reporting by providers of regulated SVOD services</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZO">
            <num>121FZO</num>
            <heading>Annual reports</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZO__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	The provider or providers of an online content service that is a regulated SVOD service for an SVOD reporting year (the <b><i>year of the report</i></b>) must, within 45 days after the end of the year of the report, prepare and give the ACMA a report relating to:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZO__para-a">
              <num>a</num>
              <content>
                <p>compliance by the service, and the provider or providers of the service, with this Part during the year of the report; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZO__para-b">
              <num>b</num>
              <content>
                <p>the service’s qualifying expenditure amount for the year of the report; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZO__para-c">
              <num>c</num>
              <content>
                <p>the service’s total program expenditure for Australia for the year of the report; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZO__para-d">
              <num>d</num>
              <content>
                <p>the revenue derived by the service from Australia in the year of the report; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZO__para-e">
              <num>e</num>
              <content>
                <p>the number of paying subscribers the service has in Australia; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZO__para-f">
              <num>f</num>
              <content>
                <p>acquittal of the service’s expenditure requirements.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZO__subclause-2">
              <num>2</num>
              <content>
                <p>A report under subsection (1) must:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZO__para-a">
              <num>a</num>
              <content>
                <p>be given in the form and manner approved, in writing, by the ACMA; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZO__para-b">
              <num>b</num>
              <content>
                <p>set out such information as is required by the form.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZP">
            <num>121FZP</num>
            <heading>Civil penalty for failure to give annual report</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZP__subclause-1">
              <num>1</num>
              <content>
                <p>A person contravenes this subsection if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZP__para-a">
              <num>a</num>
              <content>
                <p>the person is a provider of an online content service that is a regulated SVOD service for an SVOD reporting year; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZP__para-b">
              <num>b</num>
              <content>
                <p>a report under <ref href="#sec-121F">section 121F</ref>ZO in relation to the service for the SVOD reporting year is not given to the ACMA in accordance with that section.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZP__subclause-2">
              <num>2</num>
              <content>
                <p>Subsection (1) is a civil penalty provision.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZP__subclause-3">
              <num>3</num>
              <content>
                <p>A person who contravenes subsection (1) commits a separate contravention of that subsection in respect of each day (including a day of the making of a relevant civil penalty order or any subsequent day) during which the contravention continues.</p>
              </content>
            </hcontainer>
            <content>
              <p>Designated infringement notice provision</p>
              <p>Subdivision B—Notification by providers of certain SVOD services</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZP__subclause-4">
              <num>4</num>
              <content>
                <p>Subsection (1) is a designated infringement notice provision.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZQ">
            <num>121FZQ</num>
            <heading>Requirement to notify the ACMA of certain SVOD services</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZQ__subclause-1">
              <num>1</num>
              <content>
                <p>A person must notify the ACMA if, at any time in an SVOD reporting year:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZQ__para-a">
              <num>a</num>
              <content>
                <p>the person is a provider of an SVOD service; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZQ__para-b">
              <num>b</num>
              <content>
                <p>the service has at least 250,000 paying subscribers in Australia; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZQ__para-c">
              <num>c</num>
              <content>
                <p>the service is not an excluded service for the SVOD reporting year.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZQ__subclause-2">
              <num>2</num>
              <content>
                <p>A notification under subsection (1):</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZQ__para-a">
              <num>a</num>
              <content>
                <p>must be given before the end of 60 days after the first day on which all of paragraphs (1)(a), (b) and (c) apply; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZQ__para-b">
              <num>b</num>
              <content>
                <p>must be given in the form and manner approved, in writing, by the ACMA; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZQ__para-c">
              <num>c</num>
              <content>
                <p>must include the name of the service; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZQ__para-d">
              <num>d</num>
              <content>
                <p>must include:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZQ__para-i">
              <num>i</num>
              <content>
                <p>the name of the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZQ__para-ii">
              <num>ii</num>
              <content>
                <p>if the person has an ABN—the person’s ABN; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZQ__para-iii">
              <num>iii</num>
              <content>
                <p>if the person has a principal office in Australia—the address of that principal office; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZQ__para-e">
              <num>e</num>
              <content>
                <p>must include any other information required by the form in relation to the service, the providers of the service or other bodies corporate related to the providers of the service.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZQ__subclause-3">
              <num>3</num>
              <content>
                <p>If the service has more than one provider, the requirement for each provider to give a notification under subsection (1) is satisfied if any of the providers gives an equivalent notification.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZQ__subclause-4">
              <num>4</num>
              <content>
                <p>A form approved under paragraph (2)(b) for a notification under subsection (1) may provide for verification by statutory declaration of information included in the notification.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZR">
            <num>121FZR</num>
            <heading>Further notifications if circumstances change etc.</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZR__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	A person must notify the ACMA if, at any time in an SVOD reporting year (the <b><i>notification year</i></b>):</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZR__para-a">
              <num>a</num>
              <content>
                <p>the person is a provider of an online content service; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZR__para-b">
              <num>b</num>
              <content>
                <p>a notifiable circumstance mentioned in subsection (2) or (4) exists in relation to the service.</p>
              </content>
            </paragraph>
            <content>
              <p>Notifiable circumstances—changes in SVOD service etc.</p>
              <p>each of the following is a <b><i>notifiable circumstance</i></b> in relation to the service:</p>
              <p>Notifiable circumstances—online content service ceases to be covered by other notification requirements</p>
              <p>but ceases to be such an SVOD service, that cessation is a <b><i>notifiable circumstance</i></b> in relation to the service.</p>
              <p>Requirements for notification</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZR__subclause-2">
              <num>2</num>
              <content>
                <p>For the purposes of paragraph (1)(b), if the online content service:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZR__para-a">
              <num>a</num>
              <content>
                <p>is an SVOD service; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZR__para-b">
              <num>b</num>
              <content>
                <p>has at least 250,000 paying subscribers in Australia; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZR__para-c">
              <num>c</num>
              <content>
                <p>is not an excluded service for the notification year;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZR__para-d">
              <num>d</num>
              <content>
                <p>a person starts or stops being a provider of the service (other than as a result of a determination by the ACMA under subsection 121FZC(4), (5), (6) or (7));</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZR__para-e">
              <num>e</num>
              <content>
                <p>information previously notified to the ACMA in relation to the service under <ref href="#sec-121F">section 121F</ref>ZQ or this section is no longer correct, or no longer complete;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZR__para-f">
              <num>f</num>
              <content>
                <p>the service is a major SVOD service for the notification year, but was not a major SVOD service for the immediately preceding SVOD reporting year;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZR__para-g">
              <num>g</num>
              <content>
                <p>the service is not a major SVOD service for the notification year, but was a major SVOD service for the immediately preceding SVOD reporting year;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZR__para-h">
              <num>h</num>
              <content>
                <p>any other circumstance specified by the ACMA under subsection (3).</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZR__subclause-3">
              <num>3</num>
              <content>
                <p>	(3)	For the purposes of paragraph (2)(h), the ACMA may, by legislative instrument, determine that specified circumstances are <b><i>notifiable circumstances</i></b> in relation to online content services to which subsection (2) applies.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZR__subclause-4">
              <num>4</num>
              <content>
                <p>For the purposes of paragraph (1)(b), if the online content service has, at any time in an SVOD reporting year, been an SVOD service that:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZR__para-a">
              <num>a</num>
              <content>
                <p>had at least 250,000 paying subscribers in Australia; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZR__para-b">
              <num>b</num>
              <content>
                <p>was not an excluded service for that SVOD reporting year;</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZR__subclause-5">
              <num>5</num>
              <content>
                <p>A notification under subsection (1):</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZR__para-a">
              <num>a</num>
              <content>
                <p>must be given before the end of 60 days after the notifiable circumstance began to exist; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZR__para-b">
              <num>b</num>
              <content>
                <p>must be given in the form and manner approved, in writing, by the ACMA; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZR__para-c">
              <num>c</num>
              <content>
                <p>must include the name of the service; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZR__para-d">
              <num>d</num>
              <content>
                <p>must include any other information required by the form in relation to the notifiable circumstance.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZR__subclause-6">
              <num>6</num>
              <content>
                <p>If the service has more than one provider, the requirement for each provider to give a notification under subsection (1) is satisfied if any of the providers gives an equivalent notification.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZR__subclause-7">
              <num>7</num>
              <content>
                <p>A form approved under paragraph (5)(b) for a notification under subsection (1) may provide for verification by statutory declaration of information included in the notification.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZS">
            <num>121FZS</num>
            <heading>Penalty for failing to notify the ACMA</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZS__subclause-1">
              <num>1</num>
              <content>
                <p>A person contravenes this section if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZS__para-a">
              <num>a</num>
              <content>
                <p>the person is a provider of an online content service; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZS__para-b">
              <num>b</num>
              <content>
                <p>the person is required to give the ACMA a notification under subsection 121FZQ(1) or 121FZR(1); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZS__para-c">
              <num>c</num>
              <content>
                <p>the person does not comply with the requirement in accordance with subsection 121FZQ(2) or 121FZR(5), as the case requires; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZS__para-d">
              <num>d</num>
              <content>
                <p>if the service has more than one provider—no other provider gives the ACMA an equivalent notification.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZS__subclause-2">
              <num>2</num>
              <content>
                <p>Subsection (1) is a civil penalty provision.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZS__subclause-3">
              <num>3</num>
              <content>
                <p>A person who contravenes subsection (1) commits a separate contravention of that subsection in respect of each day (including a day of the making of a relevant civil penalty order or any subsequent day) during which the contravention continues.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZS__subclause-4">
              <num>4</num>
              <content>
                <p>Subsection (1) is a designated infringement notice provision.</p>
              </content>
            </hcontainer>
            <content>
              <p>Subdivision C—Information-gathering</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZT">
            <num>121FZT</num>
            <heading>The ACMA may obtain information and documents</heading>
            <content>
              <p>Scope</p>
              <p>The ACMA may require information or documents</p>
              <p>Civil penalty provision</p>
              <p>Designated infringement notice provision</p>
              <p>Requirements for notice</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZT__subclause-1">
              <num>1</num>
              <content>
                <p>This section applies to a person who is a provider of an SVOD service if the ACMA has reason to believe that the person has information or a document that is relevant to the operation of this Part.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZT__subclause-2">
              <num>2</num>
              <content>
                <p>The ACMA may, by written notice given to the person, require the person to do any of the following:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZT__para-a">
              <num>a</num>
              <content>
                <p>to give to the ACMA, within the period and in the manner and form specified in the notice, any such information;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZT__para-b">
              <num>b</num>
              <content>
                <p>to produce to the ACMA, within the period and in the manner specified in the notice, any such documents;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZT__para-c">
              <num>c</num>
              <content>
                <p>to make copies of any such documents and to produce to the ACMA, within the period and in the manner specified in the notice, those copies.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZT__subclause-3">
              <num>3</num>
              <content>
                <p>A person must comply with a requirement under subsection (2).</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZT__subclause-4">
              <num>4</num>
              <content>
                <p>Subsection (3) is a civil penalty provision.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZT__subclause-5">
              <num>5</num>
              <content>
                <p>A person who contravenes subsection (3) commits a separate contravention of that subsection in respect of each day (including a day of the making of a relevant civil penalty order or any subsequent day) during which the contravention continues.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZT__subclause-6">
              <num>6</num>
              <content>
                <p>Subsection (3) is a designated infringement notice provision.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZT__subclause-7">
              <num>7</num>
              <content>
                <p>A period specified under paragraph (2)(a), (b) or (c) must not be shorter than 14 days after the notice is given.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZU">
            <num>121FZU</num>
            <heading>Copies of documents</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZU__subclause-1">
              <num>1</num>
              <content>
                <p>The ACMA may inspect a document or copy produced under <ref href="#sec-121F">section 121F</ref>ZT and may make and retain copies of, or take and retain extracts from, such a document.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZU__subclause-2">
              <num>2</num>
              <content>
                <p>The ACMA may retain possession of a copy of a document produced in accordance with a requirement covered by paragraph 121FZT(2)(c).</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZV">
            <num>121FZV</num>
            <heading>Expenditure and revenue to be expressed in Australian currency</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZV__subclause-1">
              <num>1</num>
              <content>
                <p>For the purposes of this Part, expenditure and revenue are to be expressed in Australian currency.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZV__subclause-2">
              <num>2</num>
              <content>
                <p>For the purposes of this Part, if expenditure is incurred or revenue is derived otherwise than in Australian currency, the expenditure or revenue is to be expressed in Australian currency at a rate equal to the average, over the SVOD reporting year in which the expenditure is incurred or the revenue is derived, of the exchange rate that is applicable to the expenditure or revenue.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZW">
            <num>121FZW</num>
            <heading>Anti-avoidance—transactions between persons not at arm’s length</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZW__subclause-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZW__para-a">
              <num>a</num>
              <content>
                <p>a person has incurred expenditure in connection with a transaction where the parties to the transaction are not dealing with each other at arm’s length in relation to the transaction; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZW__para-b">
              <num>b</num>
              <content>
                <p>apart from this section, the expenditure is counted for the purposes of the application of this Part; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZW__para-c">
              <num>c</num>
              <content>
                <p>the amount of the expenditure is greater or less than is reasonable;</p>
              </content>
            </paragraph>
            <content>
              <p>the ACMA may, by writing, determine that the amount of the expenditure is taken, for the purposes of the application of this Part in relation to the parties to the transaction, to be the amount that would have been reasonable if the parties were dealing with each other at arm’s length.</p>
              <p>Determination has effect</p>
              <p>Determination is not a legislative instrument</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZW__subclause-2">
              <num>2</num>
              <content>
                <p>A determination under subsection (1) has effect accordingly.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZW__subclause-3">
              <num>3</num>
              <content>
                <p>A determination under subsection (1) is not a legislative instrument.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZX">
            <num>121FZX</num>
            <heading>The ACMA may make determinations about online content services etc.</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZX__subclause-1">
              <num>1</num>
              <content>
                <p>The purpose of this section is to provide for the ACMA to make determinations dealing with any of the following circumstances or events that would otherwise affect the operation of this Part:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZX__para-a">
              <num>a</num>
              <content>
                <p>the nature, ownership or structure of online content services;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-b">
              <num>b</num>
              <content>
                <p>changes in the nature, ownership or structure of online content services;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-c">
              <num>c</num>
              <content>
                <p>temporary cessations of online content services;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-d">
              <num>d</num>
              <content>
                <p>online content services being combined with other services (whether the other services are online content services or not);</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-e">
              <num>e</num>
              <content>
                <p>online content services splitting into separate services (whether all of the separate services are online content services or not);</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-f">
              <num>f</num>
              <content>
                <p>any other circumstances or events, involving online content services, that could result in:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-i">
              <num>i</num>
              <content>
                <p>qualifying expenditure amounts not being available to be used by the entities or online content services to which the amounts are reasonably attributable; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-ii">
              <num>ii</num>
              <content>
                <p>expenditure requirements not being required to be acquitted by the entities or online content services to which the expenditure requirements are reasonably attributable.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZX__subclause-2">
              <num>2</num>
              <content>
                <p>The ACMA may, by writing, determine that this Part is to operate, in relation to one or more specified online content services, in a way that reduces, eliminates or otherwise addresses the effect of specified circumstances or events of a kind mentioned in subsection (1).</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZX__subclause-3">
              <num>3</num>
              <content>
                <p>Without limiting subsection (2), the kinds of determinations that the ACMA may make include the following:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZX__para-a">
              <num>a</num>
              <content>
                <p>a determination that a change in an online content service (including a change in the nature, ownership, structure or providers of the online content service) does not affect the continuity of the online content service;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-b">
              <num>b</num>
              <content>
                <p>a determination that an online content service is, at or after a specified time or for a specified period, taken to be, or not to be, the same online content service as a particular online content service at a specified time or for a specified period;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-c">
              <num>c</num>
              <content>
                <p>a determination that 2 or more online content services are taken to be a single online content service;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-d">
              <num>d</num>
              <content>
                <p>a determination that specified parts of an online content service are taken to be separate online content services;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-e">
              <num>e</num>
              <content>
                <p>a determination that an online content service is taken to be, or not to be, a major SVOD service for one or more specified SVOD reporting years;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-f">
              <num>f</num>
              <content>
                <p>a determination that an online content service is taken to be, or not to be, a regulated SVOD service for one or more specified SVOD reporting years;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-g">
              <num>g</num>
              <content>
                <p>a determination that specified expenditure is taken to have been incurred, or not to have been incurred, by a specified online content service;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-h">
              <num>h</num>
              <content>
                <p>a determination that specified revenue is taken to have been derived, or not to have been derived, by a specified online content service.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZX__subclause-4">
              <num>4</num>
              <content>
                <p>A determination under subsection (2):</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZX__para-a">
              <num>a</num>
              <content>
                <p>may have effect on, at or after a specified time (which may be before the determination is made), or for a specified period (which may begin before the determination is made); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-b">
              <num>b</num>
              <content>
                <p>may relate to circumstances that existed, or an event that occurred, before the commencement of this Part.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZX__subclause-5">
              <num>5</num>
              <content>
                <p>A determination under subsection (2) that has effect before the determination is made does not result in:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZX__para-a">
              <num>a</num>
              <content>
                <p>a person being liable for a civil penalty order in relation to a contravention of subsection 121FZJ(1) for a current year (within the meaning of that subsection) that ends before the determination is made; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZX__para-b">
              <num>b</num>
              <content>
                <p>a person being liable for a civil penalty order in relation to a contravention of subsection 121FZP(1) or 121FZS(1) that occurs before the determination is made.</p>
              </content>
            </paragraph>
            <content>
              <p>Determination has effect</p>
              <p>Determination is not a legislative instrument</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZX__subclause-6">
              <num>6</num>
              <content>
                <p>A determination under subsection (2) has effect accordingly.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZX__subclause-7">
              <num>7</num>
              <content>
                <p>A determination under subsection (2) is not a legislative instrument.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZY">
            <num>121FZY</num>
            <heading>Review of this Part</heading>
            <content>
              <p>Review of this Part</p>
              <p>Report</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZY__subclause-1">
              <num>1</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> must cause a review to be conducted of:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZY__para-a">
              <num>a</num>
              <content>
                <p>the operation, effectiveness and implications of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZY__para-i">
              <num>i</num>
              <content>
                <p>this Part; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZY__para-ii">
              <num>ii</num>
              <content>
                <p>the remaining provisions of this Act to the extent to which they relate to this Part; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZY__para-b">
              <num>b</num>
              <content>
                <p>whether any changes could be made to this Part, or the provisions mentioned in subparagraph (a)(ii), in order to improve the operation and effectiveness of this Part or those provisions.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZY__subclause-2">
              <num>2</num>
              <content>
                <p>The review must commence as soon as practicable after the end of the 4 year period starting on the day that this Part commences.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZY__subclause-3">
              <num>3</num>
              <content>
                <p>The persons undertaking the review must give <role refersTo="#minister">the Minister</role> a written report of the review. The report must not include information that is commercially sensitive.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZY__subclause-4">
              <num>4</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> must cause copies of the report to be tabled in each House of the Parliament within 15 sittings days of that House after receiving the report.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-121FZZ">
            <num>121FZZ</num>
            <heading>Minister may request report</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZZ__subclause-1">
              <num>1</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> may, by written notice given to the ACMA, request the ACMA to:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-121FZZ__para-a">
              <num>a</num>
              <content>
                <p>prepare a report about any one or more of the following:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZZ__para-i">
              <num>i</num>
              <content>
                <p>SVOD services;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZZ__para-ii">
              <num>ii</num>
              <content>
                <p>expenditure by SVOD services on eligible Australian programs;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZZ__para-iii">
              <num>iii</num>
              <content>
                <p>the acquittal of expenditure requirements by SVOD services;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZZ__para-iv">
              <num>iv</num>
              <content>
                <p>access to eligible Australian programs by users of SVOD services;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZZ__para-v">
              <num>v</num>
              <content>
                <p>developments in the SVOD service industry; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-121FZZ__para-b">
              <num>b</num>
              <content>
                <p>give the report to <role refersTo="#minister">the Minister</role>.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-121FZZ__subclause-2">
              <num>2</num>
              <content>
                <p>The ACMA must comply with a request under subsection (1).</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-4">
            <num>4</num>
            <heading>Subsection 204(1) (after table item dealing with Cancellation of an international broadcasting licence under section 121FLH)</heading>
            <content>
              <p>Insert:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-5">
            <num>5</num>
            <heading>Subsection 205F(4)</heading>
            <content>
              <p>After “74K(1),”, insert “121FZJ(1), 121FZP(1), 121FZS(1), 121FZT(3),”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-6">
            <num>6</num>
            <heading>Subsection 205F(5)</heading>
            <content>
              <p>After “74K(1)”, insert “, 121FZJ(1), 121FZP(1), 121FZS(1), 121FZT(3)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-7">
            <num>7</num>
            <heading>After subsection 205F(5AA)</heading>
            <content>
              <p>Insert:</p>
              <p>(5AAA)	The pecuniary penalty payable by a person in respect of:</p>
              <p>must not exceed:</p>
              <p>(5AAB)	The pecuniary penalty payable by a person in respect of:</p>
              <p>must not exceed:</p>
              <p>	(5AAC)	For the purposes of subparagraph (5AAB)(c)(ii), the <b><i>original expenditure requirement</i></b> in relation to a contravention of subsection 121FZJ(1) by a provider of an online content service is the total of the service’s Australian content expenditure requirements (before any acquittal of those expenditure requirements) for each SVOD reporting year for which the service has a carried-over expenditure requirement mentioned in paragraph 121FZJ(1)(a) or (b).</p>
            </content>
            <paragraph eId="schedule-1__clause-7__para-a">
              <num>a</num>
              <content>
                <p>a contravention of subsection 121FZP(1), 121FZS(1) or 121FZT(3); or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-7__para-b">
              <num>b</num>
              <content>
                <p>a contravention of <ref href="#sec-205E">section 205E</ref> that relates to a contravention of subsection 121FZP(1), 121FZS(1) or 121FZT(3);</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-7__para-c">
              <num>c</num>
              <content>
                <p>if the person is a body corporate—<quantity refersTo="#penaltyUnit">60 penalty units</quantity>; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-7__para-d">
              <num>d</num>
              <content>
                <p>if the person is not a body corporate—<quantity refersTo="#penaltyUnit">12 penalty units</quantity>.</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-7__para-a">
              <num>a</num>
              <content>
                <p>a contravention of subsection 121FZJ(1); or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-7__para-b">
              <num>b</num>
              <content>
                <p>a contravention of <ref href="#sec-205E">section 205E</ref> that relates to a contravention of subsection 121FZJ(1);</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-7__para-c">
              <num>c</num>
              <content>
                <p>if the person is a body corporate—whichever of the following is greatest:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-7__para-i">
              <num>i</num>
              <content>
                <p><quantity refersTo="#penaltyUnit">10,000 penalty units</quantity>;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-7__para-ii">
              <num>ii</num>
              <content>
                <p>if the Federal Court can determine the original expenditure requirement under subsection (5AAC) of this section in relation to the contravention—10 times that original expenditure requirement; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-7__para-d">
              <num>d</num>
              <content>
                <p>if the person is not a body corporate—<quantity refersTo="#penaltyUnit">2,000 penalty units</quantity>.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-8">
            <num>8</num>
            <heading>Paragraph 205F(6)(a)</heading>
            <content>
              <p>Omit “121FJA(3) or 121FJD(3)”, substitute “121FJA(3), 121FJD(3), 121FZP(3), 121FZS(3) or 121FZT(5)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-9">
            <num>9</num>
            <heading>Subsection 205ZA(2)</heading>
            <content>
              <p>Omit “74J(1) or 74K(1)”, substitute “74J(1), 74K(1), 121FZP(1), 121FZS(1) or 121FZT(3)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-10">
            <num>10</num>
            <heading>At the end of section 205ZA</heading>
            <content>
              <p>Add:</p>
              <p>Australian Communications and Media Authority Act 2005</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-10__subclause-4">
              <num>4</num>
              <content>
                <p>If an infringement notice given to a person relates to subsection 121FZP(1), 121FZS(1) or 121FZT(3), the penalty to be specified in the infringement notice must be a pecuniary penalty equal to:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-10__para-a">
              <num>a</num>
              <content>
                <p>if the person is a body corporate—<quantity refersTo="#penaltyUnit">60 penalty units</quantity>; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-10__para-b">
              <num>b</num>
              <content>
                <p>in any other case—<quantity refersTo="#penaltyUnit">12 penalty units</quantity>.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-11">
            <num>11</num>
            <heading>Section 3 (subparagraph (b)(i) of the definition of authorised disclosure information)</heading>
            <content>
              <p>After “7”, insert “, 8C”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-12">
            <num>12</num>
            <heading>Paragraph 10(1)(a)</heading>
            <content>
              <p>After “broadcasting video on demand services”, insert “, subscription video on demand services”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-13">
            <num>13</num>
            <heading>Definitions</heading>
            <content>
              <p>In this Part:</p>
              <p><b><i>commencement day</i></b> means the day this Schedule commences.</p>
              <p><b><i>commencement year</i></b> means the SVOD reporting year (within the meaning of Part 8C of the <i>Broadcasting Services Act 1992</i>) in which this Schedule commences.</p>
              <p><b><i>online content service</i></b> has the same meaning as in Part 8C of the <i>Broadcasting Services Act 1992</i>.</p>
              <p><b><i>qualifying expenditure amount</i></b> has the same meaning as in Part 8C of the <i>Broadcasting Services Act 1992</i>.</p>
              <p><b><i>regulated SVOD service</i></b> has the same meaning as in Part 8C of the <i>Broadcasting Services Act 1992</i>.</p>
              <p><b><i>total program expenditure for Australia</i></b> has the same meaning as in Part 8C of the <i>Broadcasting Services Act 1992</i>.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-14">
            <num>14</num>
            <heading>Transitional provision—major SVOD services and excluded services</heading>
            <content>
              <p>In applying the following provisions of the <i>Broadcasting Services Act 1992</i> in relation to the commencement year, have regard to the whole of the commencement year (including any part of the commencement year that is before the commencement day):</p>
            </content>
            <paragraph eId="schedule-1__clause-14__para-a">
              <num>a</num>
              <content>
                <p><ref href="#sec-121F">section 121F</ref>Y (major SVOD services);</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-14__para-b">
              <num>b</num>
              <content>
                <p><ref href="#sec-121F">section 121F</ref>Z (excluded services).</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-15">
            <num>15</num>
            <heading>Transitional provision—expenditure and revenue</heading>
            <hcontainer name="subclause" eId="schedule-1__clause-15__subclause-1">
              <num>1</num>
              <content>
                <p>(1)	In working out, for the purposes of <i>Broadcasting Services Act 1992</i>, any of the following for an online content service for the commencement year, have regard to expenditure incurred at any time in the commencement year (including any part of the commencement year that is before the commencement day):<ref href="#part-8">Part 8</ref>C of the </p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-15__para-a">
              <num>a</num>
              <content>
                <p>the service’s qualifying expenditure amount;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-15__para-b">
              <num>b</num>
              <content>
                <p>the service’s total program expenditure for Australia.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-15__subclause-2">
              <num>2</num>
              <content>
                <p>(2)	In working out, for the purposes of <i>Broadcasting Services Act 1992</i>, the revenue derived by an online content service from Australia in the commencement year, have regard to revenue derived at any time in the commencement year (including any part of the commencement year that is before the commencement day).<ref href="#part-8">Part 8</ref>C of the </p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-16">
            <num>16</num>
            <heading>Transitional provision—election of revenue method</heading>
            <content>
              <p>If an online content service is a regulated SVOD service for the commencement year, then:</p>
            </content>
            <paragraph eId="schedule-1__clause-16__para-a">
              <num>a</num>
              <content>
                <p>	(a)	to avoid doubt, the 3-year period mentioned in paragraph 121FZM(2)(a) of the <i>Broadcasting Services Act 1992</i> begins, for the service, on the first day of the commencement year; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-16__para-b">
              <num>b</num>
              <content>
                <p>the period of 60 days mentioned in paragraph 121FZM(3)(a) of that Act for that 3-year period begins on <date>the commencement day</date>.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-17">
            <num>17</num>
            <heading>Transitional provision—notification requirement</heading>
            <content>
              <p>If paragraphs 121FZQ(1)(a), (b) and (c) of the <i>Broadcasting Services Act 1992</i> apply to a person on the commencement day, the period of 60 days mentioned in paragraph 121FZQ(2)(a) of that Act begins on the commencement day.</p>
              <p>[<i>Minister’s second reading speech made in—</i></p>
              <p>
                <i>House of Representatives on 6 November 2025</i>
              </p>
              <p><i>Senate on 26 November 2025</i>]</p>
              <p>(102/25)</p>
            </content>
          </hcontainer>
        </hcontainer>
      </attachment>
    </attachments>
  </act>
</akomaNtoso>
