Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  

PART 3-19 - NEWS MEDIA BARGAINING CHARGE  

Division 129 - General provisions relating to the news media bargaining charge  

Operative provisions  

SECTION 129-5   RETURNS  

129-5(1)    
You must ensure the Commissioner is given a return, that relates to * news media bargaining charge and is in the * approved form, if:

(a)    you are liable to pay such charge under section 13 of the News Media Bargaining (Administration) Act 2026 for a financial year; or

(b)    you would be so liable to pay more than a nil amount were it not for Part 4 (about offsetting charge) of that Act. Note 1:

A return must be given even if the amount of charge you are liable to pay is nil after applying offsets under Part 4 of that Act.

Note 2:

Paragraphs (a) and (b) mean the obligations in this section apply to the parent entity of a service group for the purposes of that Act.

129-5(2)    
At or before the time the return is given, you must notify the Commissioner, in the * approved form, of the entity that is to give the return. This entity must be:

(a)    unless paragraph (b) applies - a member of your service group (within the meaning of the News Media Bargaining (Administration) Act 2026 ) that is an Australian resident; or

(b)    if no member of your service group (within the meaning of that Act) is an Australian resident - you.

129-5(3)    
The return must be given under subsection (1) within 6 months after the end of the financial year.