Radiocommunications (Transmitter Licence Tax) Amendment Determination 2016 (No. 1) (Cth)

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Radiocommunications (Transmitter Licence Tax) Amendment Determination 2016 (No. 1)

Radiocommunications (Transmitter Licence Tax) Act 1983

The AUSTRALIAN COMMUNICATIONS AND MEDIA AUTHORITY makes this Determination under subsection 7(1) of the Radiocommunications (Transmitter Licence Tax) Act 1983.

Dated: 15 December 2016

Richard Bean
[signed]
Member

Anita Jacoby
 [signed]

Member / General Manager

Australian Communications and Media Authority

  1. Name

This instrument is the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2016 (No. 1).

  1. Commencement

This instrument commences as follows:

(a)   this section, and the whole of the rest of this instrument apart from subsection 4(2) and Schedule 2, commence on the day after this instrument is registered; and

(b)   subsection 4(2) and Schedule 2 commence on 5 April 2017.

Note: The Federal Register of Legislation may be accessed at type="1">

  • Authority

  • This instrument is made under subsection 7(1) of the Radiocommunications

    (Transmitter Licence Tax) Act 1983.  

    1. Amendments

    (1)   Schedule 1 amends the Radiocommunications (Transmitter Licence Tax) Determination 2015 [F2015L00322].

    (2)               Schedule 2 amends the Radiocommunications (Transmitter Licence Tax) Determination 2015 [F2015L00322].

    Schedule 1Amendments to the Radiocommunications (Transmitter Licence Tax) Determination 2015 [F2015L00322] (consumer price index increase and satellite tax changes)

    (subsection 4(1))

    [1]       Section 1.4

    Repeal the section.

    [2]       Part 3

    Repeal the Part, substitute:

    Part 3   Transitional arrangements relating to Schedule 1 of the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2016 (No. 1)

    3.1       Definitions for Part 3

    In this Part:

    amendment day means the day on which Schedule 1 to the Amendment Determination commenced.

    Amendment Determination means the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2016 (No. 1).

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

    3.2       Transitional arrangements after commencement of Amendment Determination

    (1)     Despite Part 2 of this Determination, if:

    (a)     transmitter licence tax is imposed on the issue of a transmitter licence; and

    (b)     the licence is issued on or after the amendment day; and

    (c)     the licence comes into force before 5 April 2017;

    use the pre-amendment Determination to work out the amount of transmitter 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 transmitter licence tax, whether or not the licence comes into force before 5 April 2017.

    Note 2:          If a licence is issued after the amendment day, and comes into force on or after 5 April 2017, this Determination as amended by the Amendment Determination is used to work out the amount of transmitter licence tax.

    (2)     Despite Part 2 of this Determination, if:

    (a)     transmitter licence tax is imposed on the anniversary of the day on which a transmitter 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 2017;

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

    Note 2:          If the anniversary of the day on which the licence came into force is on or after 5 April 2017, this Determination as amended by the Amendment Determination is used to work out the amount of transmitter licence tax.

    (3)     Despite Part 2 of this Determination, if:

    (a)     transmitter licence tax is imposed on the holding of a transmitter licence; and

    (b)     the day on which the tax is payable is on or after the amendment day but before 5 April 2017;

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

    Note 2:          If tax is imposed on the holding of a licence on a particular day, and that day is after 5 April 2017, this Determination as amended by the Amendment Determination is used to work out the amount of transmitter licence tax.

    Note 3:          Subsections 6(5) and (6) of the Act impose tax on the holding of a licence.

    [3]Part 2 of Schedule 2

    Repeal the Part, substitute:

    Part 2—Assigned licences

    201 Licences

    (1)        This Part applies to a licence that relates to any of the following:

    (a)  an aeronautical assigned station;

    (b)  an aeronautical assigned system station;

    (c)  an aircraft assigned station;

    (d)  an HF Domestic Service station;

    (e)  an HF Overseas Service station;

    (f)  an HF Overseas (IBL) Service station;

    (g)  a narrowcasting service station;

    (h)  an ambulatory station, other than an ambulatory station that is operated under a harmonised government spectrum area licence;

    (i)  a CBRS repeater station;

    (j)  a major coast A station;

    (k)  a major coast B station;

    (l)  a limited coast assigned system;

    (m)  a ship station class B assigned;

    (n)  a ship station class C assigned;

    (o)  an outpost assigned station;

    (p)  a PMTS Class B operated in the frequency range 870–890 MHz;

    (q)  a radiodetermination station, other than a station that is operated under a radiodetermination licence to which Part 7 of this Schedule applies;

    (r)  a scientific assigned station;

    (s)  a 900 MHz studio to transmitter link station;

    (t)  a defence licence.

    (2)        This Part also applies to any other licence that is not mentioned in another Part of this Schedule.

    202 Annual amount of tax for spectrum access

    Subject to item 203, the amount of tax in respect of each spectrum access under the licence is the amount specified in Table 202 for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access.

    Table 202

    Frequency range

    Amount ($)

    Area density
    Australia wide High density Medium density Low density Remote density

    MHz

    0–30

    1.1643

    1.1643

    1.1643

    1.1643

    1.1643

    >30–70

    2.6301

    1.0273

    0.5464

    0.1179

    0.0588

    >70–399.9

    2.6983

    1.1074

    0.5067

    0.1136

    0.0567

    >399.9–403

    2.6983

    1.5111

    0.6913

    0.1179

    0.0588

    >403–520

    2.6983

    1.9999

    0.6913

    0.1179

    0.0000

    >520–960

    2.6983

    1.5111

    0.6913

    0.1179

    0.0588

    >960–2 690

    2.6943

    0.6047

    0.2795

    0.1406

    0.0702

    GHz

    >2.69–5.0

    2.6913

    0.5000

    0.2026

    0.1678

    0.0839

    >5.0–8.5

    2.2723

    0.4201

    0.1956

    0.0890

    0.0432

    >8.5–14.5

    1.0014

    0.3605

    0.0853

    0.0062

    0.0030

    >14.5–31.3

    1.0014

    0.2666

    0.0586

    0.0062

    0.0030

    >31.3–51.4

    0.2731

    0.1454

    0.0316

    0.0011

    0.0005

    >51.4

    0.0270

    0.0027

    0.0027

    0.0003

    0.0003

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

    203 Low power spectrum access

    The amount of tax in respect of a low power spectrum access is the amount worked out under item 202 for the spectrum access, divided by 10.

    204 Minimum annual amount

    If the amount of tax worked out in respect of a spectrum access using items 202 or 203 is less than the minimum annual amount, the amount of tax is taken to be the minimum annual amount.

    [4]Table 302 (and the note) of Schedule 2

    Repeal the table and the note, substitute:

    Table 302

    Frequency range

    Amount ($)

    Area density

    Australia wide

    High density

    Medium density

    Low density

    Remote density

    MHz

    0–30

    86.0869

    86.0869

    86.0869

    86.0869

    86.0869

    >30–70

    194.4586

    75.9520

    40.4000

    8.7184

    4.3492

    >70–399.9

    199.5061

    81.8773

    37.4673

    8.3992

    4.1896

    >399.9–403

    199.5061

    111.7234

    51.1135

    8.7184

    4.3492

    >403–520

    199.5061

    147.8620

    51.1135

    8.7184

    0.0000

    >520–960

    199.5061

    111.7234

    51.1135

    8.7184

    4.3492

    >960–2 690

    199.2069

    44.7093

    20.6688

    10.3943

    5.1872

    GHz

    >2.69–5.0

    198.9874

    36.9685

    14.9829

    12.4093

    6.2046

    >5.0–8.5

    168.0041

    31.0631

    14.4642

    6.5837

    3.1921

    >8.5–14.5

    74.0367

    26.6540

    6.3044

    0.4589

    0.2195

    >14.5–31.3

    74.0367

    19.7112

    4.3293

    0.4589

    0.2195

    >31.3–51.4

    20.1900

    10.7534

    2.3342

    0.0798

    0.0399

    >51.4

    1.9951

    0.1995

    0.1995

    0.0200

    0.0200

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

    [5]       Item 303A (including Table 303A and the example) of Schedule 2

    Repeal the item, including Table 303A and the example.

    [6]       Table 304A (and the example) of Schedule 2

    Repeal the table and the example, substitute:

    Table 304A

    Column 1

    State or territory of the licence

    Column 2

    Tax rate ($)

    Australian Capital Territory

    964

    New South Wales

    109,411

    Northern Territory

    2,551

    Queensland

    79,879

    South Australia

    14,561

    Tasmania

    366

    Victoria

    93,023

    Western Australia

    17,044

    Example:    A harmonised government spectrum area licence authorises the use, by transmitters, of 5 MHz in every part of the Northern Territory.  The base amount for the licence for 2017 is:

    5 x 2,551 = $12,755

    [7]       Table 305A (and the example) of Schedule 2

    Repeal the table and the example, substitute:

    Table 305A

    Column 1

    State or territory of the licence

    Column 2

    Tax rate ($)

    Australian Capital Territory

    1,205

    New South Wales

    114,066

    Northern Territory

    3,190

    Queensland

    84,533

    South Australia

    19,215

    Tasmania

    458

    Victoria

    97,677

    Western Australia

    21,699

    Example:    A harmonised government spectrum area licence authorises the use, by transmitters, of 10 MHz in every part of South Australia.  The base amount for the licence for 2018, or any subsequent year, is:

    10 x 19,215 = $192,150

    1. Table 402 (and the note) of Schedule 2

    Repeal the table and the note, substitute:

    Table 402

    Frequency range

    Amount ($)

    Area density

    Australia wide

    High density

    Medium density

    Low density

    Remote density

    MHz

    0–30

    21.5217

    21.5217

    21.5217

    21.5217

    14.2182

    >30–70

    48.6147

    18.9880

    10.1000

    2.1796

    0.7183

    >70–399.9

    49.8765

    20.4693

    9.3668

    2.0998

    0.6920

    >399.9–403

    49.8765

    27.9309

    12.7784

    2.1796

    0.7183

    >403–520

    49.8765

    36.9655

    12.7784

    2.1796

    0

    >520–960

    49.8765

    27.9309

    12.7784

    2.1796

    0.7183

    >960–2 690

    1.1772

    0.2642

    0.1221

    0.0614

    0.0307

    GHz

    >2.69–5.0

    1.1759

    0.2185

    0.0885

    0.0733

    0.0367

    >5.0–8.5

    0.9928

    0.1836

    0.0855

    0.0389

    0.0189

    >8.5–14.5

    0.4375

    0.1575

    0.0373

    0.0027

    0.0013

    >14.5–31.3

    0.4375

    0.1165

    0.0256

    0.0027

    0.0013

    >31.3–51.4

    0.1193

    0.0635

    0.0138

    0.0005

    0.0002

    >51.4

    0.0118

    0.0012

    0.0012

    0.0001

    0.0001

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

    [9]       Table 502 (and the note) of Schedule 2

    Repeal the table and the note, substitute:

    Table 502

    Frequency range

    Amount ($)

    Area density

    Australia wide

    High density

    Medium density

    Low density

    Remote density

    MHz

    0–30

    86.0869

    86.0869

    86.0869

    86.0869

    56.1492

    >30–70

    194.4586

    75.9520

    40.4000

    8.7184

    2.8367

    >70–399.9

    199.5061

    81.8773

    37.4673

    8.3992

    2.7326

    >399.9–403

    199.5061

    111.7234

    51.1135

    8.7184

    2.8367

    >403–520

    199.5061

    147.8620

    51.1135

    8.7184

    0

    >520–960

    199.5061

    111.7234

    51.1135

    8.7184

    2.8367

    >960–2 690

    1.1772

    0.2642

    0.1221

    0.0614

    0.0307

    GHz

    >2.69–5.0

    1.1759

    0.2185

    0.0885

    0.0733

    0.0367

    >5.0–8.5

    0.9928

    0.1836

    0.0855

    0.0389

    0.0189

    >8.5–14.5

    0.4375

    0.1575

    0.0373

    0.0027

    0.0013

    >14.5–31.3

    0.4375

    0.1165

    0.0256

    0.0027

    0.0013

    >31.3–51.4

    0.1193

    0.0635

    0.0138

    0.0005

    0.0002

    >51.4

    0.0118

    0.0012

    0.0012

    0.0001

    0.0001

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

    [10]     Table 602 (and the note) of Schedule 2

    Repeal the table and the note, substitute:

    Table 602

    Frequency range

    Amount ($)

    Area density

    Australia wide

    High density

    Medium density

    Low density

    Remote density

    MHz

    0–30

    0.5973

    0.5973

    0.5973

    0.5973

    0.5973

    >30–70

    1.3493

    0.5270

    0.2803

    0.0605

    0.0302

    >70–399.9

    1.3843

    0.5681

    0.2600

    0.0583

    0.0291

    >399.9–960

    1.3843

    0.7752

    0.3547

    0.0605

    0.0302

    >960–2 690

    1.3822

    0.3102

    0.1434

    0.0721

    0.0360

    GHz

    >2.69–5.0

    1.3807

    0.2565

    0.1040

    0.0861

    0.0431

    >5.0–8.5

    1.1657

    0.2155

    0.1004

    0.0457

    0.0221

    >8.5–14.5

    0.5137

    0.1849

    0.0437

    0.0032

    0.0015

    >14.5–31.3

    0.5137

    0.1368

    0.0300

    0.0032

    0.0015

    >31.3–51.4

    0.1401

    0.0746

    0.0162

    0.0006

    0.0003

    >51.4

    0.0138

    0.0014

    0.0014

    0.0001

    0.0001

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

    [11]     Table 702 of Schedule 2

    Repeal the table, substitute:

    Table 702


    Item


    Service

    Amount

    1 Broadcasting licence (other than a service operated in the frequency range 2.3 MHz–26.1 MHz) $39.57 per transmitter
    2 Datacasting licence $39.57 per transmitter
    3 Licence that authorises the operation of point to point (5.8 GHz band) stations $39.57 per pair of spectrum accesses
    4 Licence that authorises the operation of point to point (self‑coordinated) stations $226 per pair of spectrum accesses
    5 Television outside broadcast network $397,820
    6 Television outside broadcast system (Australia wide density area) $42,626
    7 Television outside broadcast system (high density area) $7,882
    8 Television outside broadcast system (medium density area) $3,669
    9 Television outside broadcast system (low density area) $1,671
    10 Television outside broadcast system (remote density area) $837
    11 PABX cordless telephone service $39.57
    12 PMTS Class B operated in the frequency range 935–960 MHz (Paired) $3,227,539 for each MHz on which the service may be operated
    13 PMTS Class C  $39.57
    14 Radiodetermination licence that authorises the operation of one or more stations that are body scanners at an Australian international airport for the purpose of aviation security screening (high density area)

    $36,000 for each airport

    15 Radiodetermination licence that authorises the operation of one or more stations that are body scanners at an Australian international airport for the purpose of aviation security screening (medium density area)

    $7,918 for each airport

    16 Radiodetermination licence that authorises the operation of one or more stations that are body scanners at an Australian international airport for the purpose of aviation security screening (low density area)

    $842 for each airport

    17

    Wireless audio system

    $39.57

    [12]     Table 802 (and the note) of Schedule 2

    Repeal the table and the note, substitute:

    Table 802

    Item

    Location of open narrowcasting service

    Amount ($)

    1 Sydney $39,346

    2

    Melbourne

    $39,346

    3

    Brisbane

    $14,281

    4

    Adelaide

    $14,281

    5

    Perth

    $14,281

    6

    Perth City

    $14,281

    7

    Newcastle

    $3,643

    8

    Canberra

    $3,643

    9

    Wollongong

    $3,643

    10

    Gold Coast

    $3,643

    11

    Gosford

    $3,643

    12

    Penrith

    $3,643

    13

    Hobart

    $1,605

    14

    Geelong

    $1,605

    15

    Nambour

    $1,605

    16

    Townsville

    $1,605

    17

    Cairns

    $1,605

    18

    Any other location

    $946

    Note:   These areas are not the same as the density areas described in Schedule 1.

    [13]     Subitem 803(2) of Schedule 2

    Omit “$937” (wherever occurring), substitute “$946”

    1. ]     After Part 8 of Schedule 2


    Insert:

    Part 8A—Space system licences

    801A Licences

    This Part applies to a licence that relates to any of the following:

    (a) a fixed earth station;

    (b) a mobile earth station;

    (c) a space station.

    802A Annual amount of tax for licence

    Subject to items 803A and 804A, the amount of tax in respect of each spectrum access

    under the licence is the amount specified in Table 802A for the frequency range and

    area density type applicable to the spectrum access, multiplied by the bandwidth (in

    kHz) of the spectrum access.

    Table 802A

    Frequency range

    Amount ($)

    Area density

    Australia wide

    High density

    Medium density

    Low density

    Remote density

    MHz

    0–30

    1.1643

    1.1643

    1.1643

    1.1643

    1.1643

    >30–70

    2.6301

    1.0273

    0.5464

    0.1179

    0.0588

    >70–399.9

    2.6983

    1.1074

    0.5067

    0.1136

    0.0567

    >399.9–403

    2.6983

    1.5111

    0.6913

    0.1179

    0.0588

    >403–520

    2.6983

    1.9999

    0.6913

    0.1179

    0.0000

    >520–960

    2.6983

    1.5111

    0.6913

    0.1179

    0.0588

    >960–2 690

    2.6943

    0.6047

    0.2795

    0.1406

    0.0702

    GHz

    >2.69–5.0

    2.6913

    0.5000

    0.2026

    0.1678

    0.0839

    >5.0–8.5

    2.2723

    0.4201

    0.1956

    0.0890

    0.0432

    >8.5–17.3

    1.0014

    0.3605

    0.0853

    0.0062

    0.0030

    >17.3–31.3

    0.7010

    0.1866

    0.0293

    0.0031

    0.0000

    >31.3–51.4

    0.1912

    0.1018

    0.0158

    0.0006

    0.0000

    >51.4

    0.0270

    0.0027

    0.0027

    0.0003

    0.0003

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

    803A Space licence          

    If:

    (a)a spectrum access under a space licence involves the use of spectrum in the frequency range from 2483.5 MHz up to and including 2500 MHz; and

    (b)the spectrum access is not a low power spectrum access; and

    (c)CDMA technology is used to transmit on a frequency within that frequency range;

    the amount of tax in respect of the spectrum access is the amount worked out under item 802A for the spectrum access, divided by 4.

    804A Co-located and co-frequency earth stations

    If the licence is an earth licence that relates to a fixed earth station (the first station) which:

    (a)is located within:

    (i)a high density area and at a fixed point within a circle of radius 500 metres from the fixed location of another earth station or earth receive station; or

    (ii)a medium density area and at a fixed point within a circle of radius 1000 metres from the fixed location of another earth station or earth receive station; or

    (iii)a low or remote density area and at a fixed point within a circle of radius 2000 metres from the fixed location of another earth station or earth receive station; and

    (b)operates on a transmit frequency that is coincident or overlaps with the receive or transmit frequency of the other earth station or earth receive station,

    the amount of tax in respect of the spectrum access under the licence for the first station is the amount worked out under item 802A, multiplied by 70 per cent. 

    Note:         The licence does not need to authorise the licensee to operate each of the stations referred to in item 804A.  

    805A Minimum annual amount

    If the amount of tax worked out in respect of a spectrum access using this Part is less than the minimum annual amount, the amount of tax is taken to be the minimum annual amount.

    [15]     Table 902 of Schedule 2

    Repeal the table, substitute:

    Table 902

    Item

    Station

    Amount ($)

    1 Amateur station $48.55

    2

    Limited coast marine rescue station

    $39.57

    3

    Limited coast non‑assigned station

    $39.57

    4

    Outpost non‑assigned station

    $39.57

    5

    Scientific non‑assigned station

    $39.57

    6

    Ship station class B non‑assigned

    $39.57

    7

    Ship station class C non‑assigned

    $39.57

    8

    Sound outside broadcast station

    $39.57

    9

    Temporary fixed link station

    $2,204.34

    [16]     Dictionary (definition of minimal annual amount)

    Omit “$39.18”, substitute “$39.57”

    [17]Dictionary (note at the end)

    Insert:

    ·earth licence

    ·earth receive station

    Schedule 2Amendments to the Radiocommunications (Transmitter Licence Tax) Determination 2015 [F2015L00322] (700 MHz band changes)

    (subsection 4(2))

    [1]Item 701A of Schedule 2

    Repeal the item, substitute:

    701A Licences

    This Part applies to a PMTS Class B licence that authorises operation of a transmitter in any of the following frequency bands:

    (a)  700 MHz band;

    (b)  1800 MHz band;

    (c)  2.1 GHz band; and

    (d)  3.5 GHz band.

    [2]       Item 702A of Schedule 2

    Insert:

    700 MHz band means the spectrum from 788 MHz up to and including 803 MHz.

    [3]       Subparagraph 703A(a)(i)(A) of Schedule 2

    Omit “1800 MHz”, substitute “700 MHz band, 1800 MHz band”.

    [4]       Subparagraph 703A(b)(i)(A) of Schedule 2

    Omit “1800 MHz”, substitute “700 MHz band, 1800 MHz band”.

    [5]       After subitem 704A(3) of Schedule 2

    Insert:

    (3A)  The base rate of tax for a PMTS Class B licence that authorises the operation of a transmitter in the 700 MHz band is $0.07/MHz/pop.

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