Radiocommunications (Transmitter Licence Tax) Regulations (Cth)
RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS
- In force under the Radiocommunications (Transmitter Licence Tax) Act 1983
- Reprinted as at 31 July 1992 (HISTREG CHAP 826 #DATE 31:07:1992)
- In force under the Radiocommunications (Transmitter Licence Tax) Act 1983
- Reprinted as at 31 July 1992 (HISTREG CHAP 826 #DATE 31:07:1992)
1. The Radiocommunications (Transmitter License Tax) Regulations (in force under the Radiocommunications (Transmitter License Tax) Act 1983) comprise Statutory Rules 1985 No. 197 amended as follows.
Year and Date of Date of Application, saving or
number notification commencement transitional provisions
in Gazette
1985 No. 197 19 Aug 1985 19 Aug 1985
225 6 Sept 1985 9 Sept 1985 -
1986 No. 129 10 June 1986 10 June 1986 -
200 31 July 1986 31 July 1986 -
281 30 Sept 1986 1 Oct 1986 -
1987 No. 58 1 May 1987 1 May 1987 -
273 30 Nov 1987 1 Dec 1987 -
1988 No. 220 31 Aug 1988 1 Sept 1988 -
307 30 Nov 1988 1 Dec 1988 -
1989 No. 194 21 July 1989 21 July 1989 -
315 17 Nov 1989 17 Nov 1989 -
320 30 Nov 1989 1 Dec 1989 -
1990 No. 359 30 Nov 1990 1 Dec 1990 -
1991 No. 347 12 Nov 1991 12 Nov 1991 -
362 25 Nov 1991 25 Nov 1991 -
385 27 Nov 1991 1 Dec 1991 -
1992 No. 196 30 June 1992 30 June 1992 -
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
R. 2 am. 1985 No. 225; 1986 Nos. 129 and 281; 1987
No. 273; 1989 No. 320; 1991 No. 362
R. 3 am. 1985 No. 225; 1986 Nos. 129 and 200; 1987
No. 58
R. 3A ad. 1991 No. 362
am. 1992 No. 196
R. 4 am 1985 No. 225
rs. 1986 No. 281; 1987 No. 273
am. 1988 No. 307; 1989 No. 320; 1990 No. 359;
1991 No. 385
Schedule rs. 1985 No. 225; 1986 No. 281; 1987 No. 273
am. 1988 No. 220
rs. 1988 No. 307
am. 1989 Nos. 194 and 315
rs. 1989 No. 320; 1990 No. 359
am. 1991 Nos. 347 and 385; 1992 No. 196
RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS - TABLE OF
PROVISIONSTABLE
TABLE OF PROVISIONS
Section
1. Citation
2. Interpretation
3. Amount of tax
3A. Amount of tax on public mobile telecommunications service
licence
4. Tax in respect of grant of transmitter licence-certain fixed
amounts
SCHEDULE
Tax on Grant of Transmitter
RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS - REG 1
Citation
1. These Regulations may be cited as the Radiocommunications (Transmitter Licence Tax) Regulations.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS - REG 2
Interpretation
2. (1) In these Regulations, unless the contrary intention appears:
"Act" means the Radiocommunications (Transmitter Licence Tax) Act 1983;
"service" means:
(aa) ambulatory service (low frequency);
(a) ambulatory service (extra high density location);
(b) ambulatory service (very high density/high density location);
(c) ambulatory service (low density location);
(d) AUSSAT service;
(e) Australian satellite service;
(f) exterior paging service (other than low density location);
(g) exterior paging service (low density location);
(h) interior paging service;
(i) internal television service;
(j) land mobile system service (extra high density location);
(k) land mobile system service (very high density location);
(l) land mobile system service (special);
(m) telemetry service (other than low density location);
(n) telemetry service (low density location).
"transmission path" means the line of radiocommunication transmission between a transmitter and a receiver.(2) An expression specified in Column 2 of an item in
the Schedule has the same meaning as in the Radiocommunications (Licensing and General) Regulations.
RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS - REG 3
Amount of tax
3. (1) Subject to this regulation, the amount of tax in respect of the grant of a transmitter licence in respect of:
(a) a radiocommunications transmitter that constitutes one station;
(b) a radiocommunications transmitter that forms part of one station, being a station that includes one radiocommunications transmitter only;
(c) 2 or more radiocommunications transmitters that constitute one station;
(d) 2 or more radiocommunications transmitters that form part of one station, being a station that does not include any radiocommunications transmitter other than those transmitters;
(e) a radiocommunications transmitter used in the operation of a service, being a service that does not use any radiocommunications transmitter other than that transmitter; or
(f) 2 or more radiocommunications transmitters used in the operation of a service, being a service that does not use any radiocommunications transmitter other than those transmitters;
being a station known by an expression specified in Column 2 of an item in the Schedule, is an amount ascertained by reference to the period in respect of which the licence is granted at the rate per annum specified or referred to in Column 3 of that item.(2) Where, but for this subregulation, the total amount of tax in respect of the grant of all transmitter licences granted to any one person during the year ending on the expiration of 30 June 1986 would exceed the sum of $3,885,831, the total amount of tax in respect of the grant of those licences is that sum.
(3) Where a transmitter licence is granted in respect of a period of less than one year, the amount of tax payable in respect of that licence is an amount not less than:
(a) if the amount of tax that would be payable in respect of the grant of the licence for a period of one year does not exceed $40-75% of the amount that would be payable in respect of the grant of that licence for one year; or
(b) if the amount of tax that would be payable in respect of the grant of the licence for a period of one year exceeds $40-$30.(3A) Subregulation (3) does not apply where a transmitter licence is granted in respect of a period of less than one year in order to ensure that the day of the expiration of the transmitter licence is the same day as that of the expiration of another licence held under the Act by the holder of that transmitter licence.
(4) Notwithstanding subregulation (1), where:
(a) an application in respect of a transmitter licence is made by a person who is a member of a body corporate, or of an unincorporated body, that:
(i) is formed to provide recreation or amusement or to
promote a charity;
(ii) is not carried on for the purpose of profit or
gain to its individual members;
(iii) applies its profits (if any) or other income in
promoting its objects; and
(iv) prohibits the making of any distribution, whether
in money, property or otherwise, to its members;
(b) the application is in respect of a licence in respect of a transmitter that is to be operated:
(i) in connection with the activities of the
organisation; and
(ii) otherwise than for reward or in connection with
the operation of a business;
(c) the application is lodged by the organisation, together with not less than 24 other applications, each of which:
(i) is of the kind referred to in paragraphs (a) and
(b); and
(ii) is in respect of the grant of a licence in
respect of a period that commences on the same day; and
(d) the application, together with the amount of tax in respect of the grant of the licence, is lodged before the commencement of that period;
the amount of tax in respect of the grant of the licence is the amount that would, but for this subregulation, be applicable less an amount equal to 15% of that amount.
RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS - REG 3A
Amount of tax on public mobile telecommunications service licence
3A. (1) The amount of tax imposed by the Act on the grant of a public mobile telecommunications service, Class A transmitter licence or a public mobile telecommunications service, Class B transmitter licence is the sum of:
(a) the annual instalment specified in subregulation (2) or (2B), as the case may be, at the time the licence is granted; and
(b) each annual instalment specified in subregulation (2) or (2B), as the case may be, at the time of an anniversary occurring more than one year before the day the licence expires; and
(c) the amount payable calculated using the formula:
Amount = Last instalment x Remaining period
payable 365
where:
"Last instalment" is the amount of the annual instalment specified in subregulation (2) or (2B), as the case may be, on the last anniversary before the licence expires;
"Remaining period" is the number of days between the last anniversary before the licence expires and the day the licence expires.(2) For the purposes of subregulation (1), the annual instalment for a public mobile telecommunications service, Class A transmitter licence is the sum of:
(a) in respect of base stations licensed to operate as part of the service on a frequency or frequencies in the range 870 MHz to 880 MHz-$700,000.00 per MHz of spectrum on which the base stations are licensed to operate; and
(b) in respect of base stations licensed to operate as part of the service on a frequency or frequencies in the range 880 MHz to 890 MHz-$700,000.00 per MHz of spectrum on which the base stations are licensed to operate for each region in which one or more of the base stations are located.(2A) For the purposes of paragraph (2) (b), the regions are:
(a) the Sydney/Melbourne region, being the area within a radius of 100 kilometres from the General Post Office, Sydney, in the State of New South Wales, together with the area within a radius of 100 kilometres from the General Post Office, Melbourne, in the State of Victoria;
(b) the Brisbane region, being the area within a radius of 100 kilometres from the General Post Office, Brisbane, in the State of Queensland;
(c) the Adelaide region, being the area within a radius of 100 kilometres from the General Post Office, Adelaide, in the State of South Australia;
(d) the Perth region, being the area within a radius of 100 kilometres from the General Post Office, Perth, in the State of Western Australia;
(e) the Hobart region, being the area within a radius of 100 kilometres from the General Post Office, Hobart, in the State of Tasmania;
(f) the Canberra region, being the area within a radius of 100 kilometres from the General Post Office, Canberra, in the Australian Capital Territory;
(g) the Newcastle region, being the area within a radius of 100 kilometres from the Newcastle Post Office, Newcastle, in the State of New South Wales, but excluding any area within the Sydney/Melbourne region referred to in paragraph (a);
(h) the country region, being the area within Australia that is not within any other region.(2B) For the purposes of subregulation (1), the annual instalment for a public mobile telecommunications service, Class B transmitter licence is $700,000.00 per MHz of spectrum on which the base stations are licensed to operate as part of the service.
(3) In this regulation, the terms "public mobile telecommunications service, Class A", and "public mobile telecommunications service, Class B", in relation to transmitter licences, have the same meaning as in the Radiocommunications (Licensing and General) Regulations.
(4) In this regulation, "anniversary" means an anniversary of the day on which the licence was granted.
RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS - REG 4
Tax in respect of grant of transmitter licence-certain fixed amounts
4. (1) Subject to subregulation (3), the rate per annum of tax in respect of the grant of a licence in respect of a radiocommunications transmitter that operates:
(a) in relation to a fixed station, Class C1 (other than low density location) having a bandwidth range referred to in Column 2 of an item in the table at the foot of this subregulation-is, in relation to each transmission path relating to that transmitter, the amount per annum specified in Column 3 of that item; and
(b) in relation to a fixed station, Class C1 (low density location) having a bandwidth range referred to in Column 2 of an item in the table at the foot of this subregulation-is, in relation to each transmission path relating to that transmitter, the amount per annum specified in Column 4 of that item.
Column 1 Column 2 Column 3 Column 4
Item No Bandwidth range in kilohertz Amount per Amount per
annum of tax annum of tax
Class C1 Class C1 (low
(other than density
low density location)
location)
$ $
1 Not exceeding 36 330 169
2 Exceeding 36 but not exceeding 200 407 204
3 Exceeding 200 but not exceeding 500 791 395
4 Exceeding 500 but not exceeding 2,000 1,472 731
(2) Subject to subregulation (3), the rate per annum of tax in respect of the grant of a licence in respect of a radiocommunications transmitter that operates:
(a) in relation to a fixed station, Class C2 (other than low density location) having a bandwidth range referred to in Column 2 of an item in the table at the foot of this subregulation-is, in relation to each transmission path relating to that transmitter, the amount per annum specified in Column 3 of that item; and
(b) in relation to a fixed station, Class C2 (low density location) having a bandwidth range referred to in Column 2 of an item in the table at the foot of this subregulation-is, in relation to each transmission path relating to that transmitter, the amount per annum specified in Column 4 of that item.
Column 1 Column 2 Column 3 Column 4
Item No Bandwidth range in kilohertz Amount per Amount per
annum of tax annum of tax
Class C2 Class C2
(other than (low density
low density location)
location)
$ $
1 Not exceeding 35 54 27
2 Exceeding 36 but not exceeding 200 68 34
3 Exceeding 200 but not exceeding 500 82 41
4 Exceeding 500 but not exceeding 2,000 110 55
5 Exceeding 2,000 but not exceeding 7,000 161 82
6 Exceeding 7,000 but not exceeding 14,000 330 169
7 Exceeding 14,000 but not exceeding 28,000 545 275
8 Exceeding 28,000 957 479
(3) Where a radiocommunications transmitter that operates in relation to a fixed station, Class C1 (other than low density location) or a fixed station, Class C1 (low density location) uses more than 4 transmission paths, the amount per annum of tax payable in respect of the grant of a licence in respect of that transmitter is the amount per annum payable in accordance with this regulation in relation to a transmitter that operates in relation to a station of that kind and that uses 4 transmission paths.
RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS - SCHEDULE SCH
SCHEDULE Regulation 3
TAX ON GRANT OF TRANSMITTER LICENCE
Column 1 Column 2 Column 3
Item No. Expression Rate per year of tax
$
1 Aeronautical station 99
2 Aircraft station, Class A 240
3 Aircraft station, Class B 44
4 Amateur station (unrestricted) 35
5 Amateur station (limited) 35
6 Amateur station (novice) 35
7 Amateur station (combined limited 35
and novice)
7A Ambulatory service (low frequency) 144 + 47 in respect of
each mobile station, other
than the first such
station, that forms
part of the service
8 Ambulatory service (extra high 706 + 47 in respect of each
density location) mobile station, other than
the first such station, that
forms part of the service
9 Ambulatory service (very high 562 + 47 in respect of each
density/high density location) mobile station, other than
the first such station, that
forms part of the service
10 Ambulatory service (low density 270 + 47 in respect of each
location) mobile station, other than
the first such station, that
forms part of the service
10A Ancillary communications network, 11,972
Class A
10B Ancillary communications network, 119,714
Class B
11 AUSSAT service 186,706
12 Australian satellite service 186.71 per MHz bandwidth for
each orbital position
13 Base station, Class I 144
14 Base station, Class II (extra high 706 for each transmitting
density location) frequency
15 Base station, Class II (very high 562 for each transmitting
density/high density location) frequency
16 Base station, Class II (low density 270 for each transmitting
location) frequency
17 Base station, Class III 116 for each transmitting
frequency
18 Citizen band radio station 18 per transmitter
19 Coast station, Class A 1,126
20 Coast station, Class B 21,656
20A Cordless telephone system service 207
21 Disaster station 37
21A Earth station, Australian satellite 221 + $119,714 X T, where T
service, Class A equals the number of
transponders, or fractions of
a transponder or
transponders, accessed by
that earth station, where:
(a) those transponders or
fractions are not accessed
by any other earth station
that includes a transmitter
in respect of which the
licensee to whose licence
that first-mentioned earth
station relates is the
licensee; and
(b) each transponder so
accessed, including any
transponder in relation
to which a fraction is
accessed, has a bandwidth not
exceeding 45 MHz.
22 Earth station, Australian satellite 221 + $7,471 X T, where T
service, Class B equals the number of
transponders, or fractions of
a transponder or
transponders, accessed by
that earth station, where:
(a) those transponders or
fractions are not accessed by
any other earth station that
includes a transmitter in
respect of which the licensee
to whose licence that
first-mentioned earth station
relates is the licensee; and
(b) each transponder so
accessed, including any
transponder in relation to
which a fraction is accessed,
has a bandwidth not exceeding
45 MHz.
23 Earth station, Class A 419
24 Earth station, Class B 2,180
25 Earth station, Class C 11,002
26 Earth station, Class D 21,908
27 Earth Station, Class E 102,607
28 Experimental station 89
29 Exterior paging service (other than 2,754
low density location)
30 Exterior paging service (low 1,305
density location)
31 Exterior paging service 719
(supplementary transmitter, other
than low density location)
32 Exterior paging service 323
(supplementary transmitter, low
density location)
32A Exterior paging service 103
(weather information)
33 Fixed station, Class A (business) 174 for each transmitting
frequency
34 Fixed station, Class A (private) 61 for each transmitting
frequency
35 Fixed station, Class B (other than 110 for each transmission
low density location) path
36 Fixed station, Class B (low 86 for each transmission path
density location)
37 Fixed station, Class C1 (other Subject to subregulation 4
than low density location) (3), for each transmission
path, the rate ascertained
in accordance with
subregulation 4 (1) having
regard to the bandwidths
referred to in that
subregulation
38 Fixed station, Class C1 (low Subject to subregulation 4
density location) (3), for each transmission
path, the rate ascertained in
accordance with subregulation
4 (1) having regard to the
bandwidths referred to in
that subregulation
39 Fixed station, Class C2 (other for each transmission path,
than low density location) the rate ascertained in
accordance with subregulation
4 (2) having regard to the
bandwidths referred to in
that subregulation
40 Fixed station, Class C2 (low for each transmission path,
density location) the rate ascertained in
accordance with subregulation
4 (2) having regard to the
bandwidths referred to in
that subregulation
41 Fixed station, Class D1 (other 216 for each transmission
than low density location) path
42 Fixed station, Class D1 (low 110 for each transmission
density location) path
43 Fixed station, Class D2 (other 431 for each transmission
than low density location) path
44 Fixed station, Class D2 (low 216 for each transmission
density location) path
45 Fixed station, Class E1 (other 110 for each transmission
than low density location) path
46 Fixed station, Class E1 (low 55 for each transmission path
density location)
47 Fixed station, Class E2 (other 216 for each transmission
than low density location) path
48 Fixed station, Class E2 (low 110 for each transmission
density location) path
49 General station, Class A 28
50 General station, Class B 139
51 General station, Class C 365
52 General station, Class D 731
53 General station, Class E 1,449
54 Handphone station 18 per transmitter
55 Interior paging service 149 per transmitter
56 Internal television service 149 per transmitter
57 Land mobile system service (extra 3,052
high density location)
58 Land mobile system service (very 2,909
high density location)
59 Land mobile system service 2,909
(special)
60 Land mobile service (supplementary 126
transmitter)
60A Land station (data communications) 47
61 Limited coast station 63
62 Marine rescue station 18
63 Mobile (disaster plan) station 61
64 Mobile outpost station 18
65 Mobile station 47
66 Multipoint distribution station, 11,529
Class A
66A Multipoint distribution station, 23,057
Class B
67 Multipoint distribution repeater 64
station
68 Narrowband area station, Class A 2,921 per 25 KHz of
bandwidth
69 Narrowband area station, Class B 305 per 175 KHz of bandwidth
70 Outpost station 18
71 Outside broadcast station 1,221
72 Radiodetermination station 179
(highpower)
73 Radiodetermination station 44
(highpower)
74 Remote control station 47
75 Repeater station 35
76 Repeater station (passive) 204
77 Ship station, Class A 33
78 Ship station, Class B 44
79 Ship station, Class C 371
80 Telemetry service (other than low 1545
density location)
81 Telemetry service (low density 779
location)
0
0
0