Broadcasting licence fee requirements handbook
For commercial radio and television broadcasting licensees
OCTOBER 2016
Canberra
Red Building
Benjamin Offices
Chan Street
Belconnen ACT
PO Box 78
Belconnen ACT 2616
T+61 2 6219 5555
F+61 2 6219 5353
Melbourne
Level 32
Melbourne Central Tower
360 Elizabeth Street
Melbourne VIC
PO Box 13112
Law Courts
Melbourne VIC 8010
T+61 3 9963 6800
F+61 3 9963 6899
Sydney
Level 5
The Bay Centre
65 Pirrama Road
Pyrmont NSW
PO Box Q500
Queen Victoria Building
NSW 1230
T+61 2 9334 7700 or 1800 226 667
F+61 2 9334 7799
Copyright notice
With the exception of coats of arms, logos, emblems, images, other third-party material or devices protected by a trademark, this content is licensed under the Creative Commons Australia Attribution 3.0 Licence.
We request attribution as: © Commonwealth of Australia (Australian Communications and Media Authority) 2015.
All other rights are reserved.
The Australian Communications and Media Authority has undertaken reasonable enquiries to identify material owned by third parties and secure permission for its reproduction. Permission may need to be obtained from third parties to re-use their material.
Written enquiries may be sent to:
Manager, Editorial and Design
PO Box 13112
Law Courts
Melbourne VIC 8010
Tel: 03 9963 6968
Email:
Important notice
Contact us
Terms and abbreviations
1Introduction
1.1Role of the ACMA
1.2Enquiries
2Licensee obligations
2.1Who needs to lodge a return?
2.2What is required?
2.3Has a broadcasting licence been transferred or surrendered?
2.4Failure to submit a return or pay the correct licence fee
3Submitting a return online
3.1Accessing the online return system
3.2Logging into the BLF system
AUSkey
Logging in for the first time
Logging in
Terms and conditions of use
3.3System information
Emails
System time-out
More than one user working on the same return at the same time
Supported software
3.4Overview of online submission process
BLF return online submission process—Option 1 reporting
BLF return online submission process—Option 2 reporting
3.5Completing a return
Homepage
Returns page
Return details page
Licence information schedule
Profit & loss schedule
Balance sheet schedule
Import data function for Profit & Loss and Balance Sheet schedules (optional)
Report function (optional)
Program Inventory Movements (PIM) schedule
Notes to PIM schedule
Documents tab
Generated audit package
Licence Fee Calculation (B10) schedule
Option 2 reporting method
Independent audit report
Statutory declaration
Uploading documents
Unlock history tab
Versions tab
Transition year schedules
3.6Recording payments
4Submitting a return via email or mail
4.1Naming convention for forms, documents and emails
4.2 Email submission of BLF return—Option 1 reporting
4.3 Email submission of BLF return—Option 2 reporting
4.4Activity statement
4.5Independent audit report
Option 2 reporting
Audit exemption
4.6Licence fee calculation (B10) form
Definition of gross earnings
4.7Statutory declaration
4.8Remittance schedule (B79)
4.9Consolidated statement (B19) (Option 2 reporting only)
4.10Audited financial statements (Option 2 reporting only)
4.11 Return checklist form
5Rebates
5.1Regional Equalisation Plan (REP) rebate
BLF system
Email return option
6Paying licence fees
6.1Making the payment
6.2Overview of online broadcasting licence fee banking procedure
6.3Recording a payment online
Homepage
Creating a new payment record
Accessing an in-progress payment record
6.4Paying more than one licence fee
6.5 Uploading bank remittances
6.6What if I make an incorrect BLF payment?
Appendix A—Definitions of program types
Australian adult drama
Australian children’s drama
Australian children’s other
Australian news and current affairs
Australian documentaries
Australian sport
Australian light entertainment—variety
Australian light entertainment—other
Australian other programming
Overseas drama
Overseas other
Appendix B—Formula for calculation of radio licence fee
Appendix C—Formula for calculation of television licence fee
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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 only provided to assist commercial radio and television broadcasting licensees in meeting their broadcasting licence fee obligations.[1]
Licensees should refer to the relevant sections of the following legislation, available at
Broadcasting Services Act 1992
Radio Licence Fees Act 1964
Television Licence Fees Act 1964
Television Licence Fees Regulations 1990.
Ifyou have any enquires relating to issues not covered in this handbook, please contact the ACMA Revenue Assurance Team on phone (02) 6219 5355 or email as soon as the issue is identified.
Release of licensee information by the ACMA.
The ACMA may be required to release information provided to it by licensees in relation to their broadcasting licence fee obligations (the information) under the Freedom of Information Act 1982 or for the purpose of parliamentary processes or where otherwise required by law (e.g. court subpoena).
Under the Australian Communications and Media Authority Act 2005, the ACMA may disclose the information to the Minister, the Department of Communications, authorised officials, Royal Commissions and certain Commonwealth authorities.
The ACMA will seek to consult licensees before information is provided to another party, but the ACMA cannot guarantee that confidential information will not be released through these or other legal means.
Contact us
Revenue Assurance Team
Phone: (02) 6219 5355
Email:
Terms and abbreviations
Unless otherwise specified, terms used in this handbook that are defined in the Broadcasting Services Act 1992, Radio Licence Fees Act 1964or the Television Licence Fees Act 1964have the same meaning as in the relevant Act.
For ease of reference:
terms relating to the BLF system (such as names of tabs, buttons and system messages) are in red text
form names relating to the submission of a return via email or mail are in green text.
Accounting period / This is the period for which transactions are captured for the purposes of calculating the broadcasting licence fee. This may end on a day other than 30 June with ACMA permission.B17
activity statement / ACMA B17 form—Commercial Radio Activity Statement.
This form is used by commercial radio broadcasting licensees to provide information on their balance sheet and profit & loss account,in relation to the services provided under each licence.
B18
activity statement / ACMA B18 form—Commercial Television Activity Statement.
This form is used by commercial television broadcasting licensees to provide information on their balance sheet and profit & loss account, including program inventory movements (PIM), in relation to the services provided under each licence.
B10
Licence Fee Calculation / ACMA B10 Radio/Television Licence Fee Calculation form.
Forms used to calculate the licence fee payable, for a commercial radio and commercial television broadcasting licence.The B10 form is the Licence Fee Calculation (B10) schedule in the BLF system.
B19
Consolidated Statement / ACMA B19 Radio form—Radio Consolidated Statement and the ACMA B19 TV form—Television Consolidated Statement.
Prepared by those licensees that submit a consolidated statement of their audited balancesheets and profit loss accounts as part of their return (that is,those licensees reporting under option 2).
B79
Broadcasting Licence Fees Remittance Schedule / ACMA B79 Radio form—Radio Broadcasting Licence Fees Remittance Schedule and the ACMA B79 TV form—TV Broadcasting Licence Fees Remittance Schedule.
Remittance schedule used by licensees to record details of licence fee payments made. Replaced by the Payment record in the BLF system.
BBO / Broadcaster banking officer, who is a person authorised by a licensee to access payment management functions within the BLF system. For more information please refer to section 3.1 of this handbook.
BLF / Broadcasting licence fee, being a fee imposed under section 5 of the Radio Licence Fees Act 1964 or section 5 of the Television Licence Fees Act 1964.
BLF return / Has the same meaning as broadcasting licence fee return.
BLF system / The ACMA’s secure online system that commercial broadcasting licensees can use to submit broadcasting licence fee returns and record payments electronically for the current return period.
Broadcasting licence fee return / The forms and documents required to be submitted to the ACMA by licensees under sections 205B and 205C of the Broadcasting Services Act 1992, including the B17/B18 activity statement and B10 licence fee calculation form.
ePort / The online web interface through which account-holders access and undertake e-business with the ACMA, including using the BLF system.
LCO / Licence contact officer, who is a person authorised by a licensee to access that licensee’s licence details, and to submit returns and upload documents for those licences they are authorised to access. For more information please refer to section 3.1 of this handbook.
Licence / Commercial radio or commercial television broadcasting licence as defined in section 6 of the Broadcasting Services Act 1992.
Licensee / Holder of a commercial radio or commercial television broadcasting licence.
Payment record / The information, including payment number, generated by the BLF system when payment details are recorded.
Return / Has the same meaning as broadcasting licence fee return.
Return period / Refers to the period of 12 months ending on 30June each year. Where the ACMA has given written permission to a licensee to adopt an accounting period, which is a period of 12 months ending on a day other than 30 June, transactions for that period are deemed to be transactions for the return period.
TAB / Totalisator Agency Board.
205B documents / profit & loss account and balancesheet in the form approved by the ACMA (known as the B17/B18 activity statement)
an independent audit report on the profit & loss account and balancesheet (unless the licensee is included in a class of licensees specified by the ACMA in the Broadcasting Services (Licensee Audit Exemption) Instrument 2014 under subsection 205B(4A) of the Broadcasting Services Act 1992)
astatutory declaration stating the gross earnings generated from the service(s) provided under the licence during that year.
1Introduction
The purpose of this handbook is to provide guidance to commercial radio and commercial television broadcasting licensees about meeting their legislative obligations in respect tothe broadcasting licence fee (BLF). It explains the process for submitting a BLF return using the ACMA’s online BLF system or via email, and the steps to make and record a BLF payment.A licensee may also choose to provide a BLF return to the ACMA by other means, such as post.
1.1Role of the ACMA
The ACMA is responsible for the regulation of broadcasting, radiocommunications, telecommunications and the internet.
As part of its administrative responsibilities, the ACMA collects the BLF from commercial radio and commercial television broadcasting licensees.
1.2Enquiries
For any enquiries regarding BLF requirements, please contact the Revenue Assurance Team on(02) 6219 5355 or email .
More information is available on the Broadcasting licence fees page on the ACMA website.
2Licensee obligations
2.1Who needs to lodge a return?
Under the Broadcasting Services Act 1992, a person or entity providing a commercial broadcasting service as defined by section 14 of that Act on radio or television must hold a commercial radio or television broadcasting licence.
Under the Radio Licence Fees Act 1964 and the Television Licence Fees Act 1964, a licence fee is payable annually by the holder of a commercial radio broadcasting licence or a commercial television broadcasting licencerespectively.
A person who holds a current commercial radio or commercial television broadcasting licence on the date that the licence fee in respect of that licence is due and payable (namely, in the case of a current licence, each 31 December that occurs during the period of the licence) is liable to pay that fee. The licence fee must be accompanied by a completed BLF return.
A person who held a commercial radio or television broadcasting licence that expired, was surrendered or was cancelled during the return period or (in certain cases) the preceding return period, is liable to pay a licence fee in respect of that licence (see paragraph 6(2)(b) of the Radio Licence Fees Act 1964 and paragraph 6(2)(b) of the Television Licence Fees Act 1964).
2.2What is required?
The Broadcasting Services Act 1992requires that within six months after 30 June each year (by 31 December), licensees must give to the ACMA a broadcasting licence fee return. This includes:
abalance-sheet and a profit and loss account, in a form approved by the ACMA (B17/B18 activity statement)
an independent audit report on the balancesheet and a profit loss account (unless the licensee is included in a class of licensees specified by the ACMA in the Broadcasting Services (Licensee Audit Exemption) Instrument 2014 under subsection 205B(4A) of the Broadcasting Services Act 1992)
a statutory declaration stating the gross earnings in relation to the licence during the year
a B10 form
a payment report in the BLF system or a B79 form
a B19 form, if consolidated financial statements are provided.
The ACMA will accept financial statements prepared on a consolidated basis in compliance with the Corporations Act 2001 (where audited) as the audited balance sheet and audited profit and loss account required under section 205B of the Broadcasting Services Act 1992, subject to the provision of an independent audit report in the form prescribed by the ACMA on either the B10 form or the B19 form.
The return can be lodged using the online BLF system or be submitted by email.
Under subsection 205B(2) of the Broadcasting Services Act 1992a licensee may, with the ACMA’s permission, adopt a 12-month accounting period ending on a day other than 30 June. In this case, the licensee must submit a return to the ACMA:
by the 31 December following the end of the alternative accounting period, if the period ends on a day from 1 July to 30 December; or
within six months of the end of the alternative accounting period, if the period ends on a day from 31 December to 30 June.
In addition to the return, licensees must by 31 December each year also pay the BLF based on the calculation in the B10 form. The BLF is calculated based on a licensee’s gross earnings from broadcasting or televising, as the case may be, advertisements or other material or matter[2] during the return period. The Radio Licence Fees Act 1964, Television Licence Fees Act 1964and the Television Licence Fees Regulations 1990provide details on how the fee is calculated.
Section 205B of the Broadcasting Services Act 1992 requires licensees to keep and maintain financial accounts in relation to the service(s) provided under the licence. Licensees must make these accounts available for inspection by the ACMA when requested to do so.
The ACMA may request copies of records for the services provided under the licence to audit or review the accuracy and completeness of information provided in the return.
Information provided in the return must be in English, and amounts must be presented in Australian dollars (AUD) and exclusive of GST.
2.3Hasa broadcasting licence been transferred or surrendered?
If a person holds a licence on the date on which a licence fee in respect of that licence is due and payable (namely 31 December), the licensee must submit a BLF return for the entirepreceding return period regardless of whether the licensee held the licence for the entire returnperiod.
The return must contain gross earnings for all services provided under the licence for the accounting period (usually the return period). The incumbent licensee must also pay the BLF for the entire return period. If no services were provided using the licence during the period,you will still be required to submit a return to the ACMA.
A person who held a commercial radio or television broadcasting licence that expired, was surrendered or was cancelled during the return period or (in certain cases) the preceding return period, is liable to pay a licence fee in respect of that licence (see paragraph 6(2)(b) of the Radio Licence Fees Act 1964 and paragraph 6(2)(b) of the Television Licence Fees Act 1964).
When transferring a licence, due diligence should be exercised and any future liabilities should be considered prior to the sale. Consult the ACMA regarding any issues which may arise. All matters will be dealt with on a case by case basis.
Once the ACMA has been advised that a licence has been transferred, the BLF system will be updated to reflect the change. This will enable the new owner to access information for that licence within the system. The new owner must provide the ACMA with their details in an Authorised Contact Registration Form which is available on the ACMA Broadcasting licence fees web page. When a licence has been transferred, officers for the new licensee will only be able to view the information for that licence which they have entered into the system. They will not be able to view information entered by another licensee (and in this circumstance historical data will not be shown).
2.4Failure to submit a return or pay the correct licence fee
Licensees who fail to submit a complete BLF return or pay the correct BLF by the due date, and/or fail to provide all information requested by the ACMA, may face enforcement action.
A licensee who fails to pay the correct BLF by the due date may incur penalties under section 205D of the Broadcasting Services Act1992.
Failure to provide the 205B documents in full to the ACMA is a breach of the standard licence conditions set out at clause 7(1)(ia) (for commercial television broadcasting licences) of part 3 and clause 8(1)(ha) (for commercial radio broadcasting licences) of Part 4 in schedule 2 to the Broadcasting Services Act 1992.
Failure to provide the B10 form along with paying the BLF as per subsection 205C(1) of theBroadcasting Services Act1992 is a failure to comply with section 205C of the Act.
Licensees should refer to Parts 14B–14E of the Broadcasting Services Act1992 and Enforcement Guidelines of the ACMA for further information on enforcement powers in the Broadcasting Services Act1992including (but not limited to):
suspension or cancellation of a licence
seeking enforceable undertakings from a licensee
issuing formal directions
issuing infringement notices for certain contraventions.