Radiocommunications (Transmitter Licence Tax) Amendment Determination 2018 (No. 1) (Cth)
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2018 (No. 1)
The Australian Communications and Media Authority makes the following determination under subsection 7(1) of the Radiocommunications (Transmitter 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 (Transmitter Licence Tax) Amendment Determination 2018 (No. 1).
2 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 2018.
Note: The Federal Register of Legislation may be accessed at Authority
This instrument is made under subsection 7(1) of the Radiocommunications (Transmitter Licence Tax) Act 1983.
4 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 1—Amendments to the Radiocommunications (Transmitter Licence Tax) Determination 2015 (F2015L00322) (Consumer price index increase and other amendments)
[1] After section 1.3
Insert:
Section 1.4 Application
(1) This Determination does not apply to a transmitter licence associated with a commercial broadcasting licence.
(2) For the purposes of this Determination, the question whether a transmitter licence is associated with a commercial broadcasting licence is to be determined in the same manner as that question is determined for the purposes of the Commercial Broadcasting (Tax) Act 2017.
Note: The Act no longer imposes transmitter licence tax on transmitter licences associated with a commercial broadcasting licence. Such transmitters are subject to tax under the Commercial Broadcasting (Tax) Act 2017.
[2] Part 3
Repeal Part 3, substitute:
Part 3 Transitional arrangements relating to Schedule 1 of the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2018 (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 2018 (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 2018;
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 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 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 2018;
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 2018, 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 2018;
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 2018 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]Table 202 (and the note) of Schedule 2
Repeal the table and the note, substitute:
Table 202 Frequency range Amount ($) Area density Australia wide High density Medium density Low density Remote density MHz 0–30 1.1865 1.1865 1.1865 1.1865 1.1865 >30–70 2.6800 1.0468 0.5568 0.1202 0.0599 >70–399.9 2.7496 1.1284 0.5164 0.1158 0.0577 >399.9–403 2.7496 1.5398 0.7045 0.1202 0.0599 >403–520 2.7496 2.0378 0.7045 0.1202 0.0000 >520–960 2.7496 1.5398 0.7045 0.1202 0.0599 >960–2 690 2.7455 0.6162 0.2849 0.1433 0.0715 GHz >2.69–5.0 2.7425 0.5095 0.2065 0.1710 0.0855 >5.0–8.5 2.3155 0.4281 0.1993 0.0907 0.0440 >8.5–14.5 1.0204 0.3673 0.0869 0.0063 0.0030 >14.5–31.3 1.0204 0.2717 0.0597 0.0063 0.0030 >31.3–51.4 0.2783 0.1482 0.0322 0.0011 0.0005 >51.4 0.0275 0.0027 0.0027 0.0003 0.0003 Note: Schedule 1 sets out the area density types of spectrum accesses. [4] Table 206 (including the note) of Schedule 2
Repeal the table (including the note), substitute:
Table 206 Frequency range Amount ($) Area density Australia wide High density Medium density Low density Remote density MHz 0–30 0.1186 0.1186 0.1186 0.1186 0.1186 >30–70 0.2680 0.1047 0.0557 0.0120 0.0060 >70–399.9 0.2750 0.1128 0.0516 0.0116 0.0058 >399.9–403 0.2750 0.1540 0.0704 0.0120 0.0060 >403–520 0.2750 0.2038 0.0704 0.0120 0.0000 >520–960 0.2750 0.1540 0.0704 0.0120 0.0060 >960–2 690 0.2745 0.0616 0.0285 0.0143 0.0071 GHz >2.69–5.0 0.2742 0.0510 0.0206 0.0171 0.0086 >5.0–8.5 0.2315 0.0428 0.0199 0.0091 0.0044 >8.5–14.5 0.1020 0.0367 0.0087 0.0006 0.0003 >14.5–31.3 0.1020 0.0272 0.0060 0.0006 0.0003 >31.3–51.4 0.0278 0.0148 0.0032 0.0001 0.0001 >51.4 0.0027 0.0003 0.0003 0.0000 0.0000 Note: Schedule 1 sets out the area density types of spectrum accesses. [5] Table 302 (and the note) of Schedule 2
Repeal the table and the note, substitute:
Table 302 Frequency range Amount ($) Area density Australia wide High density Medium density Low density Remote density MHz 0–30 87.7226 87.7226 87.7226 87.7226 87.7226 >30–70 198.1534 77.3951 41.1676 8.8841 4.4319 >70–399.9 203.2968 83.4330 38.1791 8.5588 4.2692 >399.9–403 203.2968 113.8462 52.0846 8.8841 4.4319 >403–520 203.2968 150.6714 52.0846 8.8841 0.0000 >520–960 203.2968 113.8462 52.0846 8.8841 4.4319 >960–2 690 202.9918 45.5588 21.0615 10.5918 5.2857 GHz >2.69–5.0 202.7682 37.6709 15.2676 12.6451 6.3225 >5.0–8.5 171.1962 31.6533 14.7390 6.7088 3.2527 >8.5–14.5 75.4434 27.1604 6.4242 0.4676 0.2236 >14.5–31.3 75.4434 20.0857 4.4115 0.4676 0.2236 >31.3–51.4 20.5736 10.9577 2.3786 0.0813 0.0407 >51.4 2.0330 0.2033 0.2033 0.0203 0.0203 Note: Schedule 1 sets out the area density types of spectrum accesses.
Item 304A (including Table 304A and the example) of Schedule 2
Repeal the item, including Table 304A and the example
[7] Table 305A (and the example) of Schedule 2
Repeal the table and the example, substitute:
Table 305A Column 1 Column 2 State or territory of the licence Tax rate ($) Australian Capital Territory 1,228 New South Wales 116,233 Northern Territory 3,251 Queensland 86,139 South Australia 19,580 Tasmania 467 Victoria 99,533 Western Australia 22,111 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 19,580 = $195,800, subject to annual CPI adjustment. [8] Table 402 (and the note) of Schedule 2
Repeal the table and the note, substitute:
Table 402 Frequency range Amount ($) Area density Australia wide High density Medium density Low density Remote density MHz 0–30 21.9306 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 0.1245 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. [9]Table 502 (and the note) of Schedule 2
Repeal the table and the note, substitute:
Table 502 Frequency range Amount ($) Area density Australia wide High density Medium density Low density Remote density MHz 0–30 87.7226 87.7226 87.7226 87.7226 56.1492 >30–70 198.1534 77.3951 41.1676 8.8841 2.8367 >70–399.9 203.2968 83.4330 38.1791 8.5588 2.7326 >399.9–403 203.2968 113.8462 52.0846 8.8841 2.8367 >403–520 203.2968 150.6714 52.0846 8.8841 0 >520–960 203.2968 113.8462 52.0846 8.8841 2.8367 >960–2 690 1.1996 0.2692 0.1245 0.0626 0.0312 GHz >2.69–5.0 1.1983 0.2226 0.0902 0.0747 0.0374 >5.0–8.5 1.0117 0.1871 0.0871 0.0396 0.0192 >8.5–14.5 0.4458 0.1605 0.0380 0.0028 0.0013 >14.5–31.3 0.4458 0.1187 0.0261 0.0028 0.0013 >31.3–51.4 0.1216 0.0648 0.0141 0.0005 0.0002 >51.4 0.0120 0.0012 0.0012 0.0001 0.0001 Note: Schedule 1 sets out the area density types of spectrum accesses. [10]Table 602 (and the note) of Schedule 2
Repeal the table and the note, substitute:
Table 602 Frequency range Amount ($) Area density Australia wide High density Medium density Low density Remote density MHz 0–30 0.6087 0.6087 0.6087 0.6087 0.6087 >30–70 1.3749 0.5370 0.2856 0.0616 0.0308 >70–399.9 1.4106 0.5789 0.2649 0.0594 0.0296 >399.9–960 1.4106 0.7899 0.3614 0.0616 0.0308 >960–2 690 1.4085 0.3161 0.1461 0.0735 0.0367 GHz >2.69–5.0 1.4069 0.2614 0.1059 0.0877 0.0439 >5.0–8.5 1.1878 0.2196 0.1023 0.0465 0.0226 >8.5–14.5 0.5235 0.1885 0.0446 0.0032 0.0016 >14.5–31.3 0.5235 0.1394 0.0306 0.0032 0.0016 >31.3–51.4 0.1428 0.0760 0.0165 0.0006 0.0003 >51.4 0.0141 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) $40.32 per transmitter 2 Datacasting licence $40.32 per transmitter 3 Licence that authorises the operation of point to point (5.8 GHz band) stations $40.32 per pair of spectrum accesses 4 Licence that authorises the operation of point to point (self‑coordinated) stations $230 per pair of spectrum accesses 5 Television outside broadcast network $405,379 6 Television outside broadcast system (Australia wide density area) $43,436 7 Television outside broadcast system (high density area) $8,032 8 Television outside broadcast system (medium density area) $3,739 9 Television outside broadcast system (low density area) $1,703 10 Television outside broadcast system (remote density area) $853 11 PABX cordless telephone service $40.32 12 PMTS Class B operated in the frequency range 935–960 MHz (Paired) $3,288,862 for each MHz on which the service may be operated 13 PMTS Class C $40.32 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) $36,684 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) $8,068 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) $858 for each airport 17 Wireless audio system $40.32 Note: Item 1 of the table refers to broadcasting licences. The definition of broadcasting licence (defined in the Radiocommunications (Interpretation) Determination 2015), includes transmitter licences that are associated with a commercial broadcasting licence. The Determination does not apply to transmitter licences associated with a commercial broadcasting licence (section 1.4).
[12] Sub-item 704A(3)
Omit ‘$0.0038/MHz/pop’, insert ‘$0.0039/MHz/pop’
[13] Table 802 (and the note) of Schedule 2
Repeal the table and the note, substitute:
Table 802 Item Location of open narrowcasting service Amount ($) 1 Sydney $40,094 2 Melbourne $40,094 3 Brisbane $14,552 4 Adelaide $14,552 5 Perth $14,552 6 Perth City $14,552 7 Newcastle $3,712 8 Canberra $3,712 9 Wollongong $3,712 10 Gold Coast $3,712 11 Gosford $3,712 12 Penrith $3,712 13 Hobart $1,635 14 Geelong $1,635 15 Nambour $1,635 16 Townsville $1,635 17 Cairns $1,635 18 Any other location $964 Note: These areas are not the same as the density areas described in Schedule 1. [14] Table 802A (and the note) of Schedule 2
Repeal the table and the note, substitute:
Table 802A Frequency range Amount ($) 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. [15] Table 902 of Schedule 2
Repeal the table, substitute:
Table 902 Item Station Amount ($) 1 Amateur station $49.47 2 Limited coast marine rescue station $40.32 3 Limited coast non‑assigned station $40.32 4 Outpost non‑assigned station $40.32 5 Scientific non‑assigned station $40.32 6 Ship station class B non‑assigned $40.32 7 Ship station class C non‑assigned $40.32 8 Sound outside broadcast station $40.32 9 Temporary fixed link station $2,246.22 [16] Dictionary, definition of minimum annual amount
Omit ‘$39.57’, insert ‘$40.32’
Schedule 2—Amendments to the Radiocommunications (Transmitter Licence Tax) Determination 2015 (F2015L00322) (Amendments to Part 7A)
[1] Item 702A, definition of population of an HCIS block (and the note)
Repeal the definition and the note, substitute:
population of an HCIS block means the population for the HCIS block listed in the Hierarchical Cell Identification Scheme (HCIS) - List of Population Data, published by the ACMA and existing at the time Schedule 2 of the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2018 (No.1) commenced.
Note: The Hierarchical Cell Identification Scheme (HCIS) - List of Population Data is available on the ACMA website: The document identifies HCIS cells and HCIS blocks using the HCIS identifiers. The population data is based on the population figures published by the Australian Bureau of Statistics in the 2016 Census of Population and Housing.
[2] Paragraph 703A(b)
Before ‘if’, insert:
“subject to sub-item 705A(2),”
[3] Item 705A
Repeal the item, substitute:
705A Minimum annual amount
(1)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.
(2)If the HCIS area for a licence to which this Part applies does not include any Level 2 HCIS blocks, the amount of tax in respect of each spectrum access under the licence is taken to be the minimum annual amount.
Note: Sub-item (2) affects a small number of PMTS Class B licences to which Part 7A applies and which authorise the operation of transmitters in geographic areas outside the ASMG which are part of Australia (such as parts of the Torres Strait).
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