Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesYou 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.
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