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

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

Creina Chapman

[signed]

Member

Cathy Rainsford

[signed]

Member/General Manager

Australian Communications and Media Authority

1  Name

This is the Radiocommunications (Transmitter 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 (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 (F2015L00323)

1  Part 3

Repeal the Part, substitute:

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

3.1Definitions 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 2021 (No. 1).

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

3.2Transitional arrangements on or after commencement of the 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 2021;

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 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 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 (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 transmitter licence tax.

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

Note 2:       If, for a transmitter 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 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 2021;

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 transmitter 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 transmitter 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 transmitter licence tax.

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

2  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.

3  Schedule 2, Part 2A (table 206)

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	0.1217	0.1217	0.1217	0.1217	0.1217
>30–70	0.2750	0.1074	0.0571	0.0123	0.0061
>70–399.9	0.2821	0.1158	0.0530	0.0119	0.0059
>399.9–403	0.2821	0.1580	0.0723	0.0123	0.0061
>403–520	0.2821	0.2091	0.0723	0.0123	0.0000
>520–960	0.2821	0.1580	0.0723	0.0123	0.0061
>960–2 690	0.2817	0.0632	0.0292	0.0147	0.0073
GHz
>2.69–5.0	0.2814	0.0523	0.0212	0.0175	0.0088
>5.0–8.5	0.2376	0.0439	0.0205	0.0093	0.0045
>8.5–14.5	0.1047	0.0377	0.0089	0.0006	0.0003
>14.5–31.3	0.1047	0.0279	0.0061	0.0006	0.0003
>31.3–51.4	0.0285	0.0152	0.0033	0.0001	0.0001
>51.4	0.0028	0.0003	0.0003	0.0000	0.0000

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	89.9990			89.9990	89.9990	89.9990	89.9990
>30–70	203.2955			79.4035	42.2359	9.1146	4.5469
>70–399.9	208.5724			85.5981	39.1699	8.7809	4.3800
>399.9–403	208.5724			116.8005	53.4362	9.1146	4.5469
>403–520	208.5724			154.5813	53.4362	9.1146	0.0000
>520–960	208.5724			116.8005	53.4362	9.1146	4.5469
>960–2 690	208.2595			46.7411	21.6081	10.8666	5.4229
GHz
>2.69–5.0	208.0301		38.6485		15.6638	12.9732	6.4866
>5.0–8.5	175.6388		32.4747		15.1215	6.8829	3.3372
>8.5–14.5	77.4012		27.8653		6.5909	0.4797	0.2294
>14.5–31.3	77.4012		20.6069		4.5260	0.4797	0.2294
>31.3–51.4	21.1075		11.2420		2.4403	0.0834	0.0417
>51.4	2.0857		0.2086		0.2086	0.0209	0.0209

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

5  Clause 302A of Schedule 2 (definition of state or territory of the licence)

After ‘spectrum’, insert ‘area’.

6  Schedule 2, Part 3A, Division 2 (table 305A)

Repeal the table (including the example), substitute:

Table 305A

Column 1 State or territory of the licence	Column 2 Tax rate ($)
Australian Capital Territory	$1,260
New South Wales	$119,249
Northern Territory	$3,335
Queensland	$88,374
South Australia	$20,088
Tasmania	$480
Victoria	$102,116
Western Australia	$22,685

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 on 6 April 2021 is: 10 x 20,088 = $200,880.

7  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	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.

8  Schedule 2, Part 5 (table 502)

Repeal the table (including the note), substitute:

Table 502

Frequency range	Amount ($)
	Area density
Australia wide	High density	Medium density	Low density		Remote density
MHz
0–30	89.9990		89.9990	89.9990		89.9990	56.4215
>30–70	203.2955		79.4035	42.2359		9.1146	2.8505
>70–399.9	208.5724		85.5981	39.1699		8.7809	2.7459
>399.9–403	208.5724		116.8005	53.4362		9.1146	2.8505
>403–520	208.5724		154.5813	53.4362		9.1146	0.0000
>520–960	208.5724		116.8005	53.4362		9.1146	2.8505
>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.

9  Schedule 2, Part 6 (table 602)

Repeal the table (including the note), substitute:

Table 602

Frequency range	Amount ($)
	Area density
Australia wide	High density		Medium density		Low density	Remote density
MHz
0–30	0.6245		0.6245			0.6245	0.6245	0.6245
>30–70	1.4106		0.5509			0.2931	0.0632	0.0315
>70–399.9	1.4472		0.5939			0.2718	0.0609	0.0304
>399.9–960	1.4472		0.8104			0.3708	0.0632	0.0315
>960–2 690	1.4450		0.3243			0.1499	0.0754	0.0376
GHz
>2.69–5.0	1.4434			0.2682	0.1087		0.0900	0.0450
>5.0–8.5	1.2187			0.2253	0.1049		0.0478	0.0232
>8.5–14.5	0.5370			0.1933	0.0457		0.0033	0.0016
>14.5–31.3	0.5370			0.1430	0.0314		0.0033	0.0016
>31.3–51.4	0.1465			0.0780	0.0169		0.0006	0.0003
>51.4	0.0145			0.0014	0.0014		0.0001	0.0001

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

10  Schedule 2, Part 7 (table 702)

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)	$41.37 per transmitter
2	Datacasting licence	$41.37 per transmitter
3	Licence that authorises the operation of point to point (5.8 GHz band) stations	$41.37 per pair of spectrum accesses
4	Licence that authorises the operation of point to point (self‑coordinated) stations	$236 per pair of spectrum accesses
5	Television outside broadcast network	$415,899
6	Television outside broadcast system (Australia wide density area)	$44,563
7	Television outside broadcast system (high density area)	$8,241
8	Television outside broadcast system (medium density area)	$3,836
9	Television outside broadcast system (low density area)	$1,748
10	Television outside broadcast system (remote density area)	$875
11	PABX cordless telephone service	$41.37
12	PMTS Class B operated in the frequency range 935–960 MHz (Paired)	$3,374,209 for each MHz on which the service may be operated
13	PMTS Class C	$41.37
14	Wireless audio system	$41.37

11  Schedule 2, Part 8 (table 802)

Repeal the table (including the note), substitute:

Table 802

Item	Location of open narrowcasting service	Amount ($)
1	Sydney	$41,134
2	Melbourne	$41,134
3	Brisbane	$14,930
4	Adelaide	$14,930
5	Perth	$14,930
6	Perth City	$14,930
7	Newcastle	$3,809
8	Canberra	$3,809
9	Wollongong	$3,809
10	Gold Coast	$3,809
11	Gosford	$3,809
12	Penrith	$3,809
13	Hobart	$1,677
14	Geelong	$1,677
15	Nambour	$1,677
16	Townsville	$1,677
17	Cairns	$1,677
18	Any other location	$989

Note:    For an open narrowcasting services broadcasting licence that is mentioned in item 801, a location mentioned in column 2 of table 802 is not the same as the density area of the same or a similar name described in Schedule 1.

12  Schedule 2, Part 8, sub-item 803(2)

Omit each mention of ‘$992’, substitute ‘$989’.

13  Schedule 2, Part 8A (table 802A)

Repeal the table (including the note), substitute:

Table 802A

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.

14  Schedule 2, Part 9 (table 902)

Repeal the table, substitute:

Table 902

Item	Station	Amount ($)
1	Amateur station	$50.76
2	Limited coast marine rescue station	$41.37
3	Limited coast non‑assigned station	$41.37
4	Outpost non‑assigned station	$41.37
5	Scientific non‑assigned station	$41.37
6	Ship station class B non‑assigned	$41.37
7	Ship station class C non‑assigned	$41.37
8	Sound outside broadcast station	$41.37
9	Temporary fixed link station	$2,304.51

15  Dictionary, definition of minimum annual amount

Omit ‘$41.49’, substitute ‘$41.37’.