The gross earnings from the B10 form should correspond to and be discernible from the figures reported in the activity statement (see table below). Item to be matched Line item no. & schedule B10 B17 B10 B18 Radio Activity TV Activity Form Statement Form Statement Advertising revenue (per audited 1 4—Sch B 1 4—Sch B B17 Activity Statement Schedule B) Total advertising revenue including agency and non-agency advertising and contra advertising disclosed in Schedule B of the B17 Activity Statement (audited profit & loss account) excluding all bad and doubtful debts expense excluding GST. TAB 3 5—Sch B NA NA TAB revenues related to service(s) provided the licence not included in advertising revenue Bad debts on licence fee 4 6—Sch B 3 5—Sch B revenue recovered Any revenues recorded in the current period from bad debts recovered, for bad debts relating to sale of airtime first raised in current or previous periods (this line item is only relevant if reporting on an accruals-basis) Other non-advertising revenue 5 7—Sch B 4 6—Sch B (licence fee revenue not included in advertising revenue or TAB, or bad debts on licence fee revenue recovered) Provide details and amounts of any other broadcasting revenues related to service(s) provided under the licence but not included in advertising revenue Total other licence fee revenue 6 8—Sch B 5 7—Sch B not included in advertising revenue All other revenues earned from broadcasting other than advertising revenues, under the licence
The gross earnings from the B10 form should correspond to and be discernible from the figures reported in the activity statement (see table below). Item to be matched Line item no. & schedule B10 Radio Form B17 Activity Statement B10 TV Form B18 Activity Statement Advertising revenue (per audited B17 Activity Statement Schedule B) Total advertising revenue including agency and non-agency advertising and contra advertising disclosed in Schedule B of the B17 Activity Statement (audited profit & loss account) excluding all bad and doubtful debts expense excluding GST. 1 4—Sch B 1 4—Sch B TAB TAB revenues related to service(s) provided the licence not included in advertising revenue 3 5—Sch B NA NA Bad debts on licence fee revenue recovered Any revenues recorded in the current period from bad debts recovered, for bad debts relating to sale of airtime first raised in current or previous periods (this line item is only relevant if reporting on an accruals-basis) 4 6—Sch B 3 5—Sch B Other non-advertising revenue (licence fee revenue not included in advertising revenue or TAB, or bad debts on licence fee revenue recovered) Provide details and amounts of any other broadcasting revenues related to service(s) provided under the licence but not included in advertising revenue 5 7—Sch B 4 6—Sch B Total other licence fee revenue not included in advertising revenue All other revenues earned from broadcasting other than advertising revenues, under the licence 6 8—Sch B 5 7—Sch B
Broadcasting-licence-fee-requirements-handbook-Commercial-radio-TV.docx