Radiocommunications (Receiver Licence Tax) Amendment Determination 2007 (No. 1) (Cth)

Case

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

  1. Name of Determination

This Determination is the Radiocommunications (Receiver Licence Tax) Amendment Determination 2007 (No. 1).

  1. Commencement

This Determination commences on the day after it is registered.

  1. 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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