Option 2 Handbook - 2009-10 Radio Broadcasting Licence Fee

By Theresa Murphy,2014-11-26 17:02
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Option 2 Handbook - 2009-10 Radio Broadcasting Licence Fee

Option 2 Handbook

    200910 Radio Broadcasting Licence

    Fee Requirements

    For Commercial Radio Broadcasting Licensees


    This handbook provides information for radio broadcasting licensees on how to meet broadcasting licence fee requirements, including how to complete the Radio Licence Fee Calculation (ACMA B10 Form) and Commercial Radio Activity Statement (ACMA B17 Form).

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? Commonwealth of Australia [2010] This work is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from the Commonwealth. Requests and inquiries concerning reproduction and rights should be addressed to the Manager, Communications and Publishing, Australian Communications and Media Authority, PO Box 13112 Law Courts, Melbourne Vic 8010. Published by the Australian Communications and Media Authority


    Important notice 1 When may the ACMA be required to release licensee information? 1 Enquiries 1 Important terms and abbreviations 2 1 What is the role of the ACMA? 3 2 What are your obligations as a licensee? 4 2.1 Statutory obligations of licensees 4 2.2 What if a licensee fails to submit the Return or pay the correct

    licence fee? 4 3 Lodging the broadcasting licence fee return 6 3.1 Who should lodge a Return? 6 3.2 When is the Return lodged? 6 3.3 What is a complete Broadcasting Licence Fees Return? 6 3.4 Have you bought or sold a broadcasting licence? 7 3.5 How is the Return lodged? 7 3.6 What forms must be used for the Return? 8 3.7 Have you changed B10 Radio Form schedules? 8 3.8 Naming convention for forms, documents & emails 8 3.9 Submission of BLF Return Flowchart 10 4 Paying the broadcasting licence fee 11 4.1 What licence fee is payable? 11 4.2 When is the licence fee paid? 11 4.3 How do licensees make a licence fee payment? 11 4.4 Can more than one licence fee be paid in the same transaction? 11 4.5 What payment reference is to be used in the bank remittance? 12 4.6 What if a licence fee payment is incorrect? 12 5 How to complete specific parts of the Return 13 5.1 Radio Licence Fee Calculation - B10 Radio Form 13 5.1.1 General information on completion of the B10 Radio Form 13 5.1.2 Specific sections of the B10 Radio Form 14 5.1.3 Definition of gross earnings relating to the B10 Radio Form 15 5.2 Statutory Declaration 15 5.3 Commercial Radio Activity Statement 15 5.3.1 Submission of the B17 Activity Statement 15

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Contents (Continued)

    5.3.2 Completing the B17 Activity Statement 15 5.3.4 Specific sections of the B17 Activity Statement 16 5.4 Consolidated Statement (ACMA B19 Radio Form) 17 5.5 Independent Audit Report 18 5.6 Provision of Audited Financial Statements 19 5.7 Remittance Schedule (ACMA B79 Radio Form) 19 5.8 Return Checklist Form 19 6 Worked example of forms 20 Appendix A 21 Formula for calculation of Radio Licence Fee 21 (No Change in Return Period End) 21

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Important notice

    These instructions are not intended as legal advice nor do they indicate how the Australian Communications and Media Authority (“the ACMA”) may treat any

    individual claim made by a licensee. They are solely intended to assist commercial radio broadcasting licensees in meeting their broadcasting licence fee obligations. They must be read prior to paying the licence fee and in conjunction with completion of the Broadcasting Licence Fee Return (“Return”) as they are instructions for licence

    fee payment and preparation of Return documents for submission to the ACMA.

    Licensees should also familiarise themselves with the relevant sections of the following legislation:

Broadcasting Services Act 1992; and

    Radio Licence Fees Act 1964.

The links to the instruments are also on the Comlaw website:

    When may the ACMA be required to release licensee information?

The ACMA may be required to release submissions by law under the Freedom of

    Information Act 1982 or for other reasons including for the purpose of parliamentary processes or under court subpoena.

Under the Australian Communications and Media Authority Act 2005, the ACMA is

    able to disclose submissions to the Minister, the Department of Broadband, Communications and the Digital Economy, authorised officials, Royal Commissions and certain Commonwealth authorities.

    The ACMA will seek to consult submitters of confidential information before that information is provided to another party, but the ACMA cannot guarantee that confidential information will not be released through these or other legal means.


    For any enquiries regarding broadcasting licence fee requirements please contact the Revenue Assurance Team at the ACMA on (02) 6219 5355.

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    Important terms and abbreviations


    ACMA Australian Communications and Media Authority

    B17 Activity Commercial Radio Activity Statement (ACMA B17 Form)


    Radio Licence Fee Calculation (ACMA B10 Radio Form) B10 Radio Form

    Consolidated Statement (ACMA B19 Radio Form) B19

    Broadcasting Licence Fee -