Radiocommunications (Receiver Licence Tax) Amendment Determination 2009 (No. 1) (Cth)

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Radiocommunications (Receiver Licence Tax) Amendment Determination 2009 (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 23 February 2009

Chris Chapman

[signed]
Member


Chris Cheah

[signed]
Member


Australian Communications and Media Authority

1              Name of Determination

This Determination is the Radiocommunications (Receiver Licence Tax) Amendment Determination 2009 (No. 1).

2              Commencement

This Determination commences on the day after it is registered.

3              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 4

substitute

Part 4                 Transitional arrangements relating to Radiocommunications (Receiver Licence Tax) Amendment Determination 2009 (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 2009 (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 1 April 2008 and before 6 April 2009;

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 6 April 2009;

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 6 April 2009;

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 6 April 2009;

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 6 April 2009;

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 6 April 2009;

use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.

[2]           Schedule 2, table 202, including the note

substitute

Table 202

Frequency range

Amount ($)
Area density
Australia wide High density Medium density Low density Remote density

MHz
0–30 0.9815 0.9815 0.9815 0.9815 0.9815
>30–70 2.2171 0.8659 0.4606 0.0994 0.0496
>70–399.9 2.2746 0.9335 0.4272 0.0958 0.0478
>399.9–960 2.2746 1.2738 0.5828 0.0994 0.0496
>960–2 690 2.2712 0.5098 0.2357 0.1185 0.0591

GHz
>2.69–5.0 2.2688 0.4214 0.1708 0.1415 0.0707
>5.0–8.5 1.9155 0.3541 0.1649 0.0751 0.0364
>8.5–14.5 0.8441 0.3039 0.0719 0.0052 0.0025
>14.5–31.3 0.8441 0.2247 0.0494 0.0052 0.0025
>31.3–51.4 0.2301 0.1226 0.0266 0.0010 0.0004
>51.4 0.0227 0.0022 0.0022 0.0002 0.0002

Note   Schedule 1 sets out the area density types of spectrum accesses.

[3]           Schedule 2, table 302, including the note

substitute

Table 302

Frequency range

Amount ($)
Area density
Australia wide High density Medium density Low density Remote density

MHz
0–30 18.1421 18.1421 18.1421 18.1421 14.2182
>30–70 40.9805 16.0062 8.5140 1.8373 0.7183
>70–399.9 42.0443 17.2250 7.8959 1.7701 0.6920
>399.9–960 42.0443 23.5448 10.7717 1.8373 0.7183
>960–2 690 0.9924 0.2227 0.1030 0.0517 0.0258

GHz
>2.69–5.0 0.9913 0.1842 0.0747 0.0618 0.0309
>5.0–8.5 0.8369 0.1547 0.0720 0.0328 0.0159
>8.5–14.5 0.3688 0.1327 0.0314 0.0022 0.0011
>14.5–31.3 0.3688 0.0982 0.0216 0.0022 0.0011
>31.3–51.4 0.1006 0.0536 0.0116 0.0004 0.0002
>51.4 0.0099 0.0010 0.0010 0.0001 0.0001

Note   Schedule 1 sets out the area density types of spectrum accesses.

[4]           Further amendments

Provision

omit each mention of

insert

Schedule 2, subitem 203 (1) $228 $238
Schedule 2, items 204 and 303 $31.93, the amount of tax is taken to be $31.93. $33.36, the amount of tax is taken to be $33.36.
Schedule 3, step 3 of tables 103, 104 and 105 $31.93, increase the amount to $31.93. $33.36, increase the amount to $33.36.

Note

1.         All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See

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