Radiocommunications (Transmitter Licence Tax) Amendment Determination 2019 (No. 1) (Cth)

Radiocommunications (Transmitter Licence Tax) Amendment Determination 2019 (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: 25 January 2019

Nerida O’Loughlin

[signed]

Member

Linda Caruso

[signed]

Member/General Manager

Australian Communications and Media Authority

1  Name

This is the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2019 (No. 1).

2  Commencement

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

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

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

Schedule 1—Amendments

Radiocommunications (Transmitter Licence Tax) Determination 2015 (F2015L00322)

1  Part 3

Repeal the Part, substitute:

Part 3    Transitional arrangements relating to the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2019 (No. 1)

3.1              Definitions for Part 3

In this Part:

amendment day means the day on which the Amendment Determination commenced.

Amendment Determination means the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2019 (No. 1).

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

3.2              Transitional arrangements on or 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 2019;

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 2019.

Note 2:          If a licence is issued on or after the amendment day, and comes into force on or after 5 April 2019, 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 2019;

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 2019, 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 2019;

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 on or after 5 April 2019 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.

2  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	1.2114		1.2114			1.2114	1.2114	1.2114
>30–70	2.7363		1.0688			0.5685	0.1227	0.0612
>70–399.9	2.8074		1.1521			0.5272	0.1182	0.0590
>399.9–403	2.8074		1.5721			0.7192	0.1227	0.0612
>403–520	2.8074		2.0806			0.7192	0.1227	0.0000
>520–960	2.8074		1.5721			0.7192	0.1227	0.0612
>960–2 690	2.8031		0.6291			0.2908	0.1463	0.0730
GHz
>2.69–5.0	2.8001			0.5202		0.2108	0.1746	0.0873
>5.0–8.5	2.3641			0.4371		0.2035	0.0926	0.0449
>8.5–14.5	1.0418			0.3751		0.0887	0.0065	0.0031
>14.5–31.3	1.0418			0.2774		0.0609	0.0065	0.0031
>31.3–51.4	0.2841			0.1513		0.0328	0.0011	0.0006
>51.4	0.0281			0.0028		0.0028	0.0003	0.0003

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

3  Table 206 (and the note) of Schedule 2

Repeal the table (and the note), substitute:

Table 206

Frequency range	Amount ($)
	Area density
Australia wide		High density	Medium density	Low density		Remote density
MHz
0–30	0.1211	0.1211		0.1211	0.1211		0.1211
>30–70	0.2736	0.1069		0.0568	0.0123		0.0061
>70–399.9	0.2807	0.1152		0.0527	0.0118		0.0059
>399.9–403	0.2807	0.1572		0.0719	0.0123		0.0061
>403–520	0.2807	0.2081		0.0719	0.0123		0
>520–960	0.2807	0.1572		0.0719	0.0123		0.0061
>960–2 690	0.2803	0.0629		0.0291	0.0146		0.0073
GHz
>2.69–5.0	0.2800	0.0520		0.0211	0.0175		0.0087
>5.0–8.5	0.2364	0.0437		0.0204	0.0093		0.0045
>8.5–14.5	0.1042	0.0375		0.0089	0.0006		0.0003
>14.5–31.3	0.1042	0.0277		0.0061	0.0006		0.0003
>31.3–51.4	0.0284	0.0151		0.0033	0.0001		0.0001
>51.4	0.0028	0.0003		0.0003	0		0
Note: Schedule 1 sets out the area density types of spectrum accesses.

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	89.5647			89.5647	89.5647	89.5647	89.5647
>30–70	202.3146			79.0204	42.0321	9.0706	4.5249
>70–399.9	207.5660			85.1851	38.9809	8.7385	4.3589
>399.9–403	207.5660			116.2370	53.1784	9.0706	4.5249
>403–520	207.5660			153.8355	53.1784	9.0706	0.0000
>520–960	207.5660			116.2370	53.1784	9.0706	4.5249
>960–2 690	207.2546			46.5155	21.5038	10.8142	5.3967
GHz
>2.69–5.0	207.0263		38.4620		15.5882	12.9106	6.4553
>5.0–8.5	174.7913		32.3180		15.0485	6.8497	3.3211
>8.5–14.5	77.0277		27.7308		6.5591	0.4774	0.2283
>14.5–31.3	77.0277		20.5075		4.5042	0.4774	0.2283
>31.3–51.4	21.0057		11.1878		2.4285	0.0830	0.0415
>51.4	2.0757		0.2076		0.2076	0.0208	0.0208

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

5  Item 305A (including Table 305A and the example) of Schedule 2

Repeal the item (including Table 305A and the example), substitute:

305A   Base amount for a licence

The base amount for a licence is:

(a)     the bandwidth (in MHz) authorised for use by a transmitter under the licence; multiplied by

(b)     the tax rate in column 2 of Table 305A for the state or territory of the licence.

Table 305A

Column 1 State or territory of the licence	Column 2 Tax rate ($)
Australian Capital Territory	$1,254
New South Wales	$118,674
Northern Territory	$3,319
Queensland	$87,948
South Australia	$19,991
Tasmania	$477
Victoria	$101,623
Western Australia	$22,575

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 is: 10 x 19,991 = $199,910.

6  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	22.3912		22.3912		22.3912	22.3912		14.2182
>30–70	50.5786		19.7551		10.5080	2.2677		0.7183
>70–399.9	51.8915		21.2963		9.7452	2.1846		0.6920
>399.9–403	51.8915		29.0592		13.2946	2.2677		0.7183
>403–520	51.8915		38.4589		13.2946	2.2677		0
>520–960	51.8915		29.0592		13.2946	2.2677		0.7183
>960–2 690	1.2248		0.2749		0.1271	0.0639		0.0319
GHz
>2.69–5.0	1.2234		0.2273		0.0921	0.0763		0.0381
>5.0–8.5	1.0329		0.1910		0.0889	0.0405		0.0196
>8.5–14.5	0.4552		0.1639		0.0388	0.0028		0.0013
>14.5–31.3	0.4552		0.1212		0.0266	0.0028		0.0013
>31.3–51.4	0.1241		0.0661		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.

7  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	89.5647		89.5647	89.5647		89.5647	56.1492
>30–70	202.3146		79.0204	42.0321		9.0706	2.8367
>70–399.9	207.5660		85.1851	38.9809		8.7385	2.7326
>399.9–403	207.5660		116.2370	53.1784		9.0706	2.8367
>403–520	207.5660		153.8355	53.1784		9.0706	0
>520–960	207.5660		116.2370	53.1784		9.0706	2.8367
>960–2 690	1.2248		0.2749	0.1271		0.0639	0.0319
GHz
>2.69–5.0		1.2234	0.2273	0.0921		0.0763	0.0381
>5.0–8.5		1.0329	0.1910	0.0889		0.0405	0.0196
>8.5–14.5		0.4552	0.1639	0.0388		0.0028	0.0013
>14.5–31.3		0.4552	0.1212	0.0266		0.0028	0.0013
>31.3–51.4		0.1241	0.0661	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.

8  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	0.6214		0.6214			0.6214	0.6214	0.6214
>30–70	1.4038		0.5483			0.2916	0.0629	0.0314
>70–399.9	1.4402		0.5911			0.2705	0.0606	0.0302
>399.9–960	1.4402		0.8065			0.3690	0.0629	0.0314
>960–2 690	1.4380		0.3227			0.1492	0.0750	0.0374
GHz
>2.69–5.0	1.4365			0.2669	0.1082		0.0896	0.0448
>5.0–8.5	1.2128			0.2242	0.1044		0.0475	0.0230
>8.5–14.5	0.5345			0.1924	0.0455		0.0033	0.0016
>14.5–31.3	0.5345			0.1423	0.0313		0.0033	0.0016
>31.3–51.4	0.1457			0.0776	0.0169		0.0006	0.0003
>51.4	0.0144			0.0014	0.0014		0.0001	0.0001

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

9  Table 702 (and the note) of Schedule 2

Repeal the table (and the note), substitute:

Table 702

Item	Service	Amount
1	Broadcasting licence (other than a service operated in the frequency range 2.3 MHz–26.1 MHz)	$41.17 per transmitter
2	Datacasting licence	$41.17 per transmitter
3	Licence that authorises the operation of point to point (5.8 GHz band) stations	$41.17 per pair of spectrum accesses
4	Licence that authorises the operation of point to point (self‑coordinated) stations	$235 per pair of spectrum accesses
5	Television outside broadcast network	$413,892
6	Television outside broadcast system (Australia wide density area)	$44,348
7	Television outside broadcast system (high density area)	$8,201
8	Television outside broadcast system (medium density area)	$3,818
9	Television outside broadcast system (low density area)	$1,739
10	Television outside broadcast system (remote density area)	$871
11	PABX cordless telephone service	$41.17
12	PMTS Class B operated in the frequency range 935–960 MHz (Paired)	$3,357,928 for each MHz on which the service may be operated
13	PMTS Class C	$41.17
14	Wireless audio system	$41.17

10  Item 701A

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)  1800 MHz band;

(b)  2.1 GHz band;

(c)  3.5 GHz band; and

(d)  3.6 GHz band.

11  Item 702A, definition of 700 MHz band

Repeal the definition.

12  Sub-subparagraph 703A(a)(i)(A)

Omit “700 MHz band,”.

13  Sub-subparagraph 703A(b)(i)(A)

Omit “700 MHz,”.

14  Sub-item 704A(3)

Omit “$0.0039/MHz/pop”, substitute “$0.0040/MHz/pop”.

15  Sub-item 704A(3A)

Repeal the sub-item.

16  Sub-item 704A(3B)

Omit “$0.0039/MHz/pop”, substitute “$0.0040/MHz/pop”.

17  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	$40,936
2	Melbourne	$40,936
3	Brisbane	$14,858
4	Adelaide	$14,858
5	Perth	$14,858
6	Perth City	$14,858
7	Newcastle	$3,790
8	Canberra	$3,790
9	Wollongong	$3,790
10	Gold Coast	$3,790
11	Gosford	$3,790
12	Penrith	$3,790
13	Hobart	$1,669
14	Geelong	$1,669
15	Nambour	$1,669
16	Townsville	$1,669
17	Cairns	$1,669
18	Any other location	$984

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

18  Sub-item 803(2)

Omit all occurrences of “$946”, substitute “$984”.

19  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			1.2114		1.2114	1.2114		1.2114	1.2114
>30–70			2.7363		1.0688	0.5685		0.1227	0.0612
>70–399.9			2.8074		1.1521	0.5272		0.1182	0.0590
>399.9–403			2.8074		1.5721	0.7192		0.1227	0.0612
>403–520			2.8074		2.0806	0.7192		0.1227	0.0000
>520–960			2.8074		1.5721	0.7192		0.1227	0.0612
>960–2 690			2.8031		0.6291	0.2908		0.1463	0.0730
GHz
>2.69–5.0			2.8001		0.5202	0.2108		0.1746	0.0873
>5.0–8.5			2.3641		0.4371	0.2035		0.0926	0.0449
>8.5–17.3			1.0419		0.3751	0.0887		0.0065	0.0031
>17.3–31.3			0.7293		0.1942	0.0305		0.0032	0
>31.3–51.4			0.1989		0.1059	0.0165		0.0006	0
>51.4			0.0281		0.0028	0.0028		0.0003	0.0003

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

20  Table 902 of Schedule 2

Repeal the table, substitute:

Table 902

Item	Station	Amount ($)
1	Amateur station	$50.51
2	Limited coast marine rescue station	$41.17
3	Limited coast non‑assigned station	$41.17
4	Outpost non‑assigned station	$41.17
5	Scientific non‑assigned station	$41.17
6	Ship station class B non‑assigned	$41.17
7	Ship station class C non‑assigned	$41.17
8	Sound outside broadcast station	$41.17
9	Temporary fixed link station	$2,293.39

21  Dictionary, definition of minimum annual amount

Omit “$40.32”, substitute “$41.17”.