The Australian Government has suspended the commercial broadcasting tax (CBT) for one year, saving commercial broadcasters an estimated $50.3 million.
First announced as part of the Mid-Year Economic and Fiscal Outlook 2024–25, this measure will support media diversity and provide temporary relief for commercial television and radio broadcasters, who are facing increasing financial pressures.
The CBT suspension will help ensure Australians continue to have access to free-to-air television and radio services for local information and entertainment.
The one-year suspension of the CBT has been implemented by means of a 100 per cent rebate of the CBT imposed on all commercial television and radio broadcasters. The rebate will be applied as an offset to CBT liabilities imposed between 9 June 2025 and 8 June 2026, inclusively. The effect of the 100 per cent rebate will be to reduce the CBT liabilities of all commercial television and radio broadcasters to zero. The rebate will be administered by the Australian Communications and Media Authority, and has been delivered through an amendment to the Commercial Broadcasting (Tax) (Transmitter Licence Tax Rebate) Rules 2024.