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News bargaining incentive

The government has established a news bargaining incentive.

Published 28 August 2026

On 12 December 2024, the government announced plans to establish a 'News bargaining incentive' aimed at ensuring large digital platforms contribute to the sustainability of news and journalism in Australia.

The measure is now law.

The incentive includes a charge and a non-refundable offset. The incentive applies to entities:

  • that operate significant social media and/or search services; and
  • together with their related bodies corporate, exceed an annual threshold of $250 million of Australian relevant digital advertising revenue (exclusive of GST).

The charge applies in addition to corporate income tax and will not be a deductible expense for corporate income tax purposes.

The measure commenced on 27 August 2026 and applies from the 2025-26 financial year.

For more information, see:

QC107945