Radiocommunications (Receiver Licence Tax) Amendment Determination 2018 (No. 1) (Cth)
Radiocommunications (Receiver Licence Tax) Amendment Determination 2018 (No. 1)
The Australian Communications and Media Authority makes the following determination under subsection 7(1) of the Radiocommunications (Receiver Licence Tax) Act 1983.
Dated: 23 February 2018
Nerida O’Loughlin
[signed]
Member
James Cameron
[signed]
Member/General Manager
Australian Communications and Media Authority
1 Name
This is the Radiocommunications (Receiver Licence Tax) Amendment Determination 2018 (No. 1).
2 Commencement
This instrument commences on the day after it is registered.
Note: The Federal Register of Legislation may be accessed at Authority
This instrument is made under subsection 7(1) of the Radiocommunications (Receiver Licence Tax) Act 1983.
4 Amendments
Schedule 1 amends the Radiocommunications (Receiver Licence Tax) Determination 2015 [F2015L00321].
Schedule 1—Amendments to the Radiocommunications (Receiver Licence Tax) Determination 2015 (F2015L00321)
[1]Section 3, (definition of minimum annual amount)
Omit “$39.57”, substitute “$40.32”.
[2] Part 3
Repeal the Part, substitute:
Part 3 Transitional arrangements relating to the Radiocommunications (Receiver Licence Tax) Amendment Determination 2018 (No. 1)
7 Definitions for Part 3
In this Part:
amendment day means the day on which the Amendment Determination commenced.
Amendment Determination means the Radiocommunications (Receiver Licence Tax) Amendment Determination 2018 (No. 1).
pre-amendment Determination means this Determination as in force immediately before the amendment day.
8 Transitional arrangements after commencement of Amendment Determination
(1) Despite Part 2 of this Determination, if:
(a) receiver 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 before 5 April 2018;
use the pre-amendment Determination to work out the amount of receiver licence tax payable.
Note 1: If a licence is issued before the amendment day, the pre-amendment Determination is used to work out the amount of receiver licence tax, whether or not the licence comes into force before 5 April 2018.
Note 2: If a licence is issued after the amendment day, and comes into force on or after 5 April 2018, this Determination as amended by the Amendment Determination is used to work out the amount of receiver licence tax.
(2) Despite Part 2 of this Determination, if:
(a) receiver 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 5 April 2018;
use the pre-amendment Determination to work out the amount of receiver licence tax.
Note 1: If the anniversary of the day on which the licence came into force is before the amendment day, the pre-amendment Determination is used to work out the amount of receiver licence tax.
Note 2: If the anniversary of the day on which the licence came into force is on or after 5 April 2018, this Determination as amended by the Amendment Determination is used to work out the amount of receiver licence tax.
(3) Despite Part 2 of this Determination, if:
(a) receiver licence tax is imposed on the holding of a receiver licence; and
(b) the day on which the tax is payable is on or after the amendment day but before 5 April 2018;
use the pre-amendment Determination to work out the amount of receiver licence tax.
Note 1: If tax is imposed on the holding of a licence on a particular day, and that day is before the amendment day, the pre-amendment Determination is used to work out the amount of receiver licence tax.
Note 2: If tax is imposed on the holding of a licence on a particular day, and that day is on or after 5 April 2018, this Determination as amended by the Amendment Determination is used to work out the amount of receiver licence tax.
Note 3: Subsections 6(5) and (6) of the Act impose tax on the holding of a licence.
[3] Table 202 (including the note) of Schedule 2
Repeal the table (including the note), substitute:
Table 202 Frequency range Amount ($) Area density Australia wide High density Medium density Low density Remote density MHz 0–30 1.1865 1.1865 1.1865 1.1865 1.1865 >30–70 2.6800 1.0468 0.5568 0.1202 0.0599 >70–399.9 2.7496 1.1284 0.5164 0.1158 0.0577 >399.9–403 2.7496 1.5398 0.7045 0.1202 0.0599 >403–520 2.7496 2.0378 0.7045 0.1202 0.0000 >520–960 2.7496 1.5398 0.7045 0.1202 0.0599 >960–2 690 2.7455 0.6162 0.2849 0.1433 0.0715 GHz >2.69–5.0 2.7425 0.5095 0.2065 0.1710 0.0855 >5.0–8.5 2.3155 0.4281 0.1993 0.0907 0.0440 >8.5–14.5 1.0204 0.3673 0.0869 0.0063 0.0030 >14.5–31.3 1.0204 0.2717 0.0597 0.0063 0.0030 >31.3–51.4 0.2783 0.1482 0.0322 0.0011 0.0005 >51.4 0.0275 0.0027 0.0027 0.0003 0.0003 Note Schedule 1 sets out the area density types of spectrum accesses.
[4] Table 302 (including the note) of Schedule 2
Repeal the table (including the note), substitute:
Table 302 Frequency range Amount ($) Area density Australia wide High density Medium density Low density Remote density MHz 0–30 21.9306 21.9306 21.9306 21.9306 14.2182 >30–70 49.5383 19.3488 10.2919 2.2210 0.7183 >70–399.9 50.8242 20.8582 9.5448 2.1397 0.6920 >399.9–403 50.8242 28.4615 13.0212 2.2210 0.7183 >403–520 50.8242 37.6678 13.0212 2.2210 0 >520–960 50.8242 28.4615 13.0212 2.2210 0.7183 >960–2 690 1.1996 0.2692 0.12450 0.0626 0.0312 GHz >2.69–5.0 1.1983 0.2226 0.0902 0.0747 0.0374 >5.0–8.5 1.0117 0.1871 0.0871 0.0396 0.0192 >8.5–14.5 0.4458 0.1605 0.0380 0.0028 0.0013 >14.5–31.3 0.4458 0.1187 0.0261 0.0028 0.0013 >31.3–51.4 0.1216 0.0648 0.0141 0.0005 0.0002 >51.4 0.0120 0.0012 0.0012 0.0001 0.0001 Note Schedule 1 sets out the area density types of spectrum accesses. [5] Table 402 (including the note) of Schedule 2
Repeal the table (including the note), substitute:
Table 402 Frequency range Amount ($) Area density Australia wide High density Medium density Low density Remote density MHz 0–30 1.1865 1.1865 1.1865 1.1865 1.1865 >30–70 2.6800 1.0468 0.5568 0.1202 0.0599 >70–399.9 2.7496 1.1284 0.5164 0.1158 0.0577 >399.9–403 2.7496 1.5398 0.7045 0.1202 0.0599 >403–520 2.7496 2.0378 0.7045 0.1202 0.0000 >520–960 2.7496 1.5398 0.7045 0.1202 0.0599 >960–2 690 2.7455 0.6162 0.2849 0.1433 0.0715 GHz >2.69–5.0 2.7425 0.5095 0.2065 0.1710 0.0855 >5.0–8.5 2.3155 0.4281 0.1993 0.0907 0.0440 >8.5–17.3 1.0204 0.3673 0.0869 0.0063 0.0031 >17.3–31.3 0.7143 0.1902 0.0298 0.0032 0.0000 >31.3–51.4 0.1948 0.1037 0.0161 0.0006 0.0000 >51.4 0.0275 0.0027 0.0027 0.0003 0.0003 Note Schedule 1 sets out the area density types of spectrum accesses.
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