Treasury Laws Amendment (News Media Bargaining) (Consequential) Act 2026

(79 of 2026)

An Act to make amendments consequent on the enactment of the News Media Bargaining (Administration) Act 2026

[Assented to 26 August 2026]

The Parliament of Australia enacts:

1   Short title

This Act is the Treasury Laws Amendment (News Media Bargaining) (Consequential)Act 2026.

2   Commencement

 

(1) 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.

Note: This table relates only to the provisions of this Act as originally enacted.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.

      

(2) 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.

3   Schedules

Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1   Amendments

Part 1   Amendments

Administrative Decisions (Judicial Review) Act 1977

1   Paragraph (e) of Schedule 1

Insert:

News Media Bargaining (Administration)Act 2026

Income Tax Assessment Act 1997

2   Section 12-5 (after table item headed "National Disability Insurance Scheme")

Insert:

3   At the end of subsection 25-5(1) (before the notes)

Add:

; or (g) managing your affairs relating to charge payable under section 13 of the News Media Bargaining (Administration)Act 2026; or

(h) complying with an obligation imposed on you by a Commonwealth law, insofar as that obligation relates to affairs of a kind described in paragraph (g) of an entity.

4   Subsection 25-5(4)

Omit "*tax affairs or *Australian GloBE tax affairs concerned", substitute "applicable affairs described in that subsection".

5   In the appropriate position in Division 26

Insert:

26-120 News media bargaining charge cannot be deducted

You cannot deduct under this Act an amount of *news media bargaining charge that you pay.

6   Subsection 995-1(1)

Insert:

news media bargaining charge means charge imposed by the News Media Bargaining ChargeAct 2026.

Taxation Administration Act 1953

7   Subsection 8AAB(4) (after table item 45BB)

Insert:

8   After paragraph 8C(1)(f)

Insert:

(faa) to ensure a return is given in accordance with subsection 129-5(1) in Schedule 1; or

9   Paragraph 14ZW(1)(bg)

Omit "neither paragraph (bga) nor paragraph (bgb) applies", substitute "none of paragraphs (bga) to (bgc) apply".

10   After paragraph 14ZW(1)(bgb)

Insert:

(bgc) if the taxation objection is made under Subdivision 155-C in Schedule 1 to this Act in relation to an assessment of an amount of news media bargaining charge - 60 days after notice of the assessment has been given to the person; or

11   After Part 3-18 in Schedule 1

Insert:

Part 3-19 - News media bargaining charge

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

129-1 What this Division is about

You must ensure the Commissioner is given a return relating to news media bargaining charge if:

(a) you are liable to pay such charge for a financial year; or

(b) you would be so liable if you had not offset such charge.

An amount of charge is due and payable 21 days after the day the Commissioner gives you a notice of assessment.

This Division contains other rules relating to the administration of the charge, including rules dealing with related charges and assessments.

Table of sections

Operative provisions

129-5 Returns

129-10 When news media bargaining charge and related charges are due and payable

129-15 Additional liability of members of a service group

Operative provisions

129-5 Returns

(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.

(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.

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

129-10 When news media bargaining charge and related charges are due and payable

Original assessments

(1) If you are liable to pay an amount of *news media bargaining charge for a financial year, the amount is due and payable 21 days after the day the Commissioner gives you a notice of assessment for the financial year.

Amended assessments

(2) If the Commissioner amends your assessment of an amount of *news media bargaining charge, any extra charge resulting from the amendment is due and payable 21 days after the day the Commissioner gives you notice of the amended assessment.

Shortfall interest charge

(3) If you are liable to pay an amount of *shortfall interest charge under section 280-102G, the amount is due and payable 21 days after the day the Commissioner gives you notice of the charge.

General interest charge

(4) If an amount of:

(a) *news media bargaining charge; or

(b) *shortfall interest charge;

payable under this section remains unpaid after it is due and payable, you are liable to pay *general interest charge on the unpaid amount for each day in the period that:

(c) started at the beginning of the day by which the amount was due to be paid; and

(d) finishes at the end of the last day at the end of which any of the following remains unpaid:

(i) the amount of news media bargaining charge or shortfall interest charge;

(ii) general interest charge on any of the amount of news media bargaining charge or shortfall interest charge.

129-15 Additional liability of members of a service group

(1) If an amount is payable as described in section 129-10 by a parent entity (within the meaning of the News Media Bargaining (Administration)Act 2026) of a service group (within the meaning of that Act):

(a) the parent entity; and

(b) each other member of the service group (other than a member excluded by subsection (2));

are jointly and severally liable to pay the amount.

(2) For the purposes of subsection (1), a member is excluded by this subsection if it is, at the time the amount becomes due and payable, prohibited according to the effect of an *Australian law from entering into any arrangement under which the member becomes subject to a liability referred to in that subsection.

12   At the end of subsection 155-5(2) in Schedule 1

Add:

; (n) an amount of *news media bargaining charge.

13   Subsection 155-15(1) in Schedule 1 (at the end of the table)

Add:

8

an amount of *news media bargaining charge for a financial year

the Commissioner

return given under section 129-5 for the financial year

14   Subsection 250-10(2) in Schedule 1 (after table item 136AF)

Insert:

136AG	amount of news media bargaining charge	129-10 in Schedule 1	Taxation Administration Act 1953
136AH	shortfall interest charge on news media bargaining charge	129-10 in Schedule 1	Taxation Administration Act 1953

15   Section 280-1 in Schedule 1 (paragraph beginning "The shortfall interest charge applies")

Omit "or Australian DMT tax", substitute ", Australian DMT tax or news media bargaining charge".

16   Paragraph 280-50(a) in Schedule 1

Omit "or *Australian DMT tax", substitute ", *Australian DMT tax or *news media bargaining charge".

17   After section 280-102F in Schedule 1

Insert:

280-102G Liability to shortfall interest charge - news media bargaining charge

(1) You are liable to pay *shortfall interest charge on an additional amount of *news media bargaining charge that you are liable to pay because the Commissioner amends your assessment of an amount of charge payable for a financial year.

(2) The liability is for each day in the period:

(a) beginning at the start of the day on which charge under your first assessment for that financial year was due to be paid, or would have been due to be paid if there had been any; and

(b) ending at the end of the day before the day on which the Commissioner gave you the notice of the amended assessment.

(3) However, if an amended assessment reinstates all or part of a liability in relation to a particular that had been reduced by an earlier amended assessment, the period for the reinstated liability begins at the start of the day on which charge under the earlier amended assessment was due to be paid, or would have been due to be paid if there had been any.

Note: See section 129-10 for when the amount of charge and shortfall interest charge becomes due and payable. That section also provides for general interest charge on any part of the additional amount (plus any shortfall interest charge) that remains unpaid after the additional amount is due and payable.

18   Subsection 280-110(1) in Schedule 1

Omit "or 280-102F", substitute ", 280-102F or 280-102G".

19   Subsection 355-65(8) in Schedule 1 (at the end of the table)

Add:

16

the Secretary of the Department administered by the Minister administering the News Journalism Payments Act 2026

is for the purpose of administering that Act.

20   Section 356-1 in Schedule 1

Omit "and the Major Bank Levy Act 2017", substitute "and of other laws dealing with certain levies, taxes and charges".

21   At the end of Division 356 in Schedule 1

Add:

Subdivision 356-E - News media bargaining charge

Table of sections

356-25 Commissioner has general administration of the news media bargaining charge

356-25 Commissioner has general administration of the news media bargaining charge

The Commissioner has the general administration of:

(a) the News Media Bargaining ChargeAct 2026; and

(b) the News Media Bargaining (Administration)Act 2026.

22   After paragraph 357-55(fh) in Schedule 1

Insert:

(fi) *news media bargaining charge;

Part 2   Application and transitional provisions

23   Transitional - due date for returns

(1) In this item:

commencement means the day this item commences.

(2) Despite subsection 129-5(3) in Schedule 1 to the Taxation Administration Act 1953, a return that must be given to the Commissioner:

(a) under section 129-5 in that Schedule; and

(b) apart from this subitem, before the period ending 6 months after commencement;

must instead be so given before the end of that 6-month period.