Radiocommunications (Receiver Licence Tax) Amendment Determination 2021 (No. 1) (Cth)

Radiocommunications (Receiver Licence Tax) Amendment Determination 2021 (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: 28 January 2021

Creina Chapman

[signed]

Member

Cathy Rainsford

[signed]

Member/General Manager

Australian Communications and Media Authority

1  Name

This is the Radiocommunications (Receiver Licence Tax) Amendment Determination 2021 (No. 1).

2  Commencement

This instrument commences at the start of the day after the day it is registered on the Federal Register of Legislation.

Note:    The Federal Register of Legislation may be accessed free of charge at Authority

This instrument is made under subsection 7(1) of the Radiocommunications (Receiver Licence Tax) Act 1983.

4  Amendments

The instrument that is specified in Schedule 1 is amended as set out in the applicable items in that Schedule.

Schedule 1—Amendments

Radiocommunications (Receiver Licence Tax) Determination 2015 (F2015L00321)

1  Section 3, definition of minimum annual amount

Omit ‘$41.49’, substitute ‘$41.37’.

2  Part 3

Repeal the Part, substitute:

Part 3    Transitional arrangements relating to the Radiocommunications (Receiver Licence Tax) Amendment Determination 2021 (No. 1)

7Definitions 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 2021 (No. 1).

pre-amendment Determination means this Determination as in force immediately before the amendment day.

8Transitional arrangements on or after commencement of the 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 2021;

use the pre-amendment Determination to work out the amount of receiver licence tax.

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 2021.

Note 2:       If a licence is issued on or after the amendment day, and comes into force on or after 5 April 2021, 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 (anniversary day); and

(b)     the anniversary day is on or after the amendment day but before 5 April 2021;

use the pre-amendment Determination to work out the amount of receiver licence tax.

Note 1:       If, for a receiver licence, the anniversary day is before the amendment day, the pre-amendment Determination is used to work out the amount of receiver licence tax.

Note 2:       If, for a receiver licence, the anniversary day is on or after 5 April 2021, 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 2021;

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 receiver 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 receiver licence on a particular day, and that day is on or after 5 April 2021, 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  Schedule 2, Part 2 (table 202)

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	1.2172		1.2172	1.2172	1.2172		1.2172
>30–70	2.7496		1.0739	0.5712	0.1233		0.0615
>70–399.9	2.8210		1.1577	0.5298	0.1188		0.0592
>399.9–403	2.8210		1.5797	0.7227	0.1233		0.0615
>403–520	2.8210		2.0907	0.7227	0.1233		0.0000
>520–960	2.8210		1.5797	0.7227	0.1233		0.0615
>960–2 690	2.8167		0.6322	0.2923	0.1470		0.0733
GHz
>2.69–5.0		2.8136	0.5227	0.2119		0.1755	0.0877
>5.0–8.5		2.3755	0.4392	0.2045		0.0931	0.0451
>8.5–14.5		1.0469	0.3769	0.0891		0.0065	0.0031
>14.5–31.3		1.0469	0.2787	0.0612		0.0065	0.0031
>31.3–51.4		0.2855	0.1521	0.0330		0.0011	0.0006
>51.4		0.0282	0.0028	0.0028		0.0003	0.0003

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

4  Schedule 2, Part 3 (table 302)

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	22.4997	22.4997	22.4997	22.4997		14.2871
>30–70	50.8239	19.8509	10.5590	2.2787		0.7218
>70–399.9	52.1431	21.3995	9.7925	2.1952		0.6953
>399.9–403	52.1431	29.2001	13.3591	2.2787		0.7218
>403–520	52.1431	38.6453	13.3591	2.2787		0.0000
>520–960	52.1431	29.2001	13.3591	2.2787		0.7218
>960–2 690	1.2307	0.2762	0.1277	0.0642		0.0320
GHz
>2.69–5.0	1.2294	0.2284	0.0926	0.0767	0.0383
>5.0–8.5	1.0380	0.1919	0.0894	0.0407	0.0197
>8.5–14.5	0.4574	0.1647	0.0389	0.0028	0.0014
>14.5–31.3	0.4574	0.1218	0.0267	0.0028	0.0014
>31.3–51.4	0.1247	0.0664	0.0144	0.0005	0.0002
>51.4	0.0123	0.0012	0.0012	0.0001	0.0001

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

5  Schedule 2, Part 4 (table 402)

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	1.2172	1.2172	1.2172	1.2172	1.2172
>30–70	2.7496	1.0739	0.5712	0.1233	0.0615
>70–399.9	2.8210	1.1577	0.5298	0.1188	0.0592
>399.9–403	2.8210	1.5797	0.7227	0.1233	0.0615
>403–520	2.8210	2.0907	0.7227	0.1233	0.0000
>520–960	2.8210	1.5797	0.7227	0.1233	0.0615
>960–2 690	2.8167	0.6322	0.2923	0.1470	0.0733
GHz
>2.69–5.0	2.8136	0.5227	0.2119	0.1755	0.0877
>5.0–8.5	2.3755	0.4392	0.2045	0.0931	0.0451
>8.5–17.3	1.0469	0.3769	0.0891	0.0065	0.0031
>17.3–31.3	0.7328	0.1951	0.0306	0.0032	0.0000
>31.3–51.4	0.1998	0.1064	0.0165	0.0006	0.0000
>51.4	0.0282	0.0028	0.0028	0.0003	0.0003

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