Radiocommunications (Receiver Licence Tax) Amendment Determination 2007 (No. 1) (Cth)
Radiocommunications (Receiver Licence Tax) Amendment Determination 2007 (No. 1)
Radiocommunications (Receiver Licence Tax) Act 1983
The AUSTRALIAN COMMUNICATIONS AND MEDIA AUTHORITY makes this Determination under subsection 7 (1) of the Radiocommunications (Receiver Licence Tax) Act 1983.
Dated 9th February 2007
CHRIS CHAPMAN (Signed)
Chairman
LYN MADDOCK (Signed)
Deputy Chair
Australian Communications and Media Authority
Name of Determination
This Determination is the Radiocommunications (Receiver Licence Tax) Amendment Determination 2007 (No. 1).
Commencement
This Determination commences on the day after it is registered.
Amendment of Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2)
Schedule 1 amends the Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2).
Schedule 1 Amendments
(section 3)
[1] Part 1, section 1.2, note
omit
[2] Part 3, section 3.2
omit
[3] Part 4
substitute
Part 4 Transitional arrangements relating to the Radiocommunications (Receiver Licence Tax) Amendment Determination 2007 (No. 1)
4.1 Definitions for Part 4
In this Part:
amendment day means the day on which the Amendment Determination commenced.
Note The Amendment Determination commenced on the day after it was registered on the Federal Register of Legislative Instruments.
Amendment Determination means the Radiocommunications (Receiver Licence Tax) Amendment Determination 2007 (No. 1).
pre‑amendment Determination means this Determination as in force immediately before the commencement of the Amendment Determination.
4.2 Transitional arrangements after commencement of Amendment Determination
(1) In spite of amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the issue of a receiver licence; and
(b) the licence is issued on or after the amendment day; and
(c) the licence comes into force on or after 3 April 2006 and before 2 April 2007;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(2) In spite of amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and
(b) the anniversary of the day on which the licence came into force is on or after the amendment day but before 2 April 2007;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(3) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the holding of a receiver licence; and
(b) the day when the tax is payable is on or after the amendment day but before 2 April 2007;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(4) If:
(a) apparatus licence tax is imposed on the issue of a receiver licence; and
(b) the licence is issued on or after the amendment day; and
(c) the licence comes into force on or after 2 April 2007;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
(5) If:
(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and
(b) the anniversary of the day on which the licence came into force is on or after 2 April 2007;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
(6) If:
(a) apparatus licence tax is imposed on the holding of a receiver licence; and
(b) the day when the tax is payable is on or after 2 April 2007;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
[4] Part 5
omit
[5] Schedule 2, table 202, except the note
substitute
Table 202
| Frequency range | Amount ($) | ||||
| Area density | |||||
| Australia wide | High density | Medium density | Low density | Remote density | |
| MHz | |||||
| 0–30 | 0.9199 | 0.9199 | 0.9199 | 0.9199 | 0.9199 |
| >30–70 | 2.0780 | 0.8116 | 0.4317 | 0.0932 | 0.0465 |
| >70–399.9 | 2.1319 | 0.8749 | 0.4004 | 0.0898 | 0.0448 |
| >399.9–960 | 2.1319 | 1.1939 | 0.5462 | 0.0932 | 0.0465 |
| >960–2 690 | 2.1287 | 0.4778 | 0.2209 | 0.1111 | 0.0554 |
| GHz | |||||
| >2.69–5.0 | 2.1264 | 0.3950 | 0.1601 | 0.1326 | 0.0663 |
| >5.0–8.5 | 1.7953 | 0.3319 | 0.1546 | 0.0704 | 0.0341 |
| >8.5–14.5 | 0.7911 | 0.2848 | 0.0674 | 0.0049 | 0.0023 |
| >14.5–31.3 | 0.7911 | 0.2106 | 0.0463 | 0.0049 | 0.0023 |
| >31.3–51.4 | 0.2157 | 0.1149 | 0.0249 | 0.0009 | 0.0004 |
| >51.4 | 0.0213 | 0.0021 | 0.0021 | 0.0002 | 0.0002 |
[6] Schedule 2, subitem 203 (1)
omit
$214
insert
$223
[7] Schedule 2, table 302, except the note
substitute
Table 302
| Frequency range | Amount ($) | ||||
| Area density | |||||
| Australia wide | High density | Medium density | Low density | Remote density | |
| MHz | |||||
| 0–30 | 10.8458 | 10.8458 | 10.8458 | 10.8458 | 10.8458 |
| >30–70 | 24.4991 | 9.5689 | 5.0898 | 1.0984 | 0.5479 |
| >70–399.9 | 25.1351 | 10.3154 | 4.7204 | 1.0582 | 0.5278 |
| >399.9–960 | 25.1351 | 14.0756 | 6.4396 | 1.0984 | 0.5479 |
| >960–2 690 | 0.9301 | 0.2087 | 0.0965 | 0.0485 | 0.0242 |
| GHz | |||||
| >2.69–5.0 | 0.9291 | 0.1726 | 0.0700 | 0.0579 | 0.0290 |
| >5.0–8.5 | 0.7844 | 0.1450 | 0.0675 | 0.0307 | 0.0149 |
| >8.5–14.5 | 0.3457 | 0.1244 | 0.0294 | 0.0021 | 0.0010 |
| >14.5–31.3 | 0.3457 | 0.0920 | 0.0202 | 0.0021 | 0.0010 |
| >31.3–51.4 | 0.0943 | 0.0502 | 0.0109 | 0.0004 | 0.0002 |
| >51.4 | 0.0093 | 0.0009 | 0.0009 | 0.0001 | 0.0001 |
[8] Further amendments
The following provisions are amended by omitting each mention of ‘$30.07’ and inserting ‘$31.27’:
· Schedule 2, item 204
· Schedule 2, item 303
· Schedule 3, table 103
· Schedule 3, table 104
· Schedule 3, table 105.
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