Radiocommunications (Spectrum Licence Tax) Act 1997

Administered by Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts

Legislation au C2004A05237 In force Act

Legislation content

Radiocommunications (Spectrum Licence Tax) Act 1997

No. 144, 1997 as amended

Compilation start date:   29 June 2013

Includes amendments up to: Act No. 103, 2013

 

About this compilation

The compiled Act

This is a compilation of the Radiocommunications (Spectrum Licence Tax) Act 1997 as amended and in force on 29 June 2013. It includes any amendment affecting the compiled Act to that date.

This compilation was prepared on 8 August 2013.

The notes at the end of this compilation (the endnotes) include information about amending Acts and instruments and the amendment history of each amended provision.

Uncommenced provisions and amendments

If a provision of the compiled Act is affected by an uncommenced amendment, the text of the uncommenced amendment is set out in the endnotes.

Application, saving and transitional provisions for amendments

If the operation of an amendment is affected by an application, saving or transitional provision, the provision is identified in the endnotes.

Modifications

If a provision of the compiled Act is affected by a textual modification that is in force, the text of the modifying provision is set out in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled Act has expired or otherwise ceased to have effect in accordance with a provision of the Act, details of the provision are set out in the endnotes.

 

 

 

Contents

1 Short title

2 Commencement

3 Interpretation

4 Initial holding date

5 Application of Radiocommunications Act

6 Imposition of tax

7 Amount of tax

8 Regulations

Endnotes

Endnote 1—Legislation history

Endnote 2—Amendment history

Endnote 3—Uncommenced amendments [none]

Endnote 4—Misdescribed amendments [none]

 

An Act to impose a tax in relation to spectrum licences under the Radiocommunications Act 1992

1  Short title

  This Act may be cited as the Radiocommunications (Spectrum Licence Tax) Act 1997.

2  Commencement

  This Act commences on the day on which it receives the Royal Assent.

3  Interpretation

  In this Act:

ACMA means the Australian Communications and Media Authority.

initial holding date, in relation to a spectrum licence, has the meaning given by section 4.

spectrum licence has the same meaning as in the Radiocommunications Act 1992.

tax means tax imposed by this Act.

4  Initial holding date

 (1) For the purposes of this Act, the ACMA may, by writing, determine that a specified day is the initial holding date for spectrum licences included in a specified class of spectrum licences. The day must be later than the day on which the determination is made.

Note: Under section 14 of the Australian Communications and Media Authority Act 2005, the Minister may give the ACMA directions in relation to the performance of its functions and the exercise of its powers.

 (2) A determination has effect accordingly.

 (3) A particular spectrum licence must not be covered by more than one determination.

 (4) A determination under subsection (1) is a legislative instrument.

5  Application of Radiocommunications Act

  Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same way that it applies to that Act.

6  Imposition of tax

 (1) If a spectrum licence is in force on the initial holding date for the licence, tax is imposed on the initial holding date for the licence.

 (2) If:

 (a) a spectrum licence is in force on a particular anniversary of the initial holding date for the licence; and

 (b) the anniversary occurs after the commencement of this section;

tax is imposed on that anniversary of the initial holding date for the licence.

 (3) This section applies to a spectrum licence even if the licence came into force before the commencement of this section.

7  Amount of tax

 (1) The amount of tax in relation to a spectrum licence is the amount ascertained in accordance with a written determination made by the ACMA.

Note: Under section 14 of the Australian Communications and Media Authority Act 2005, the Minister may give the ACMA directions in relation to the performance of its functions and the exercise of its powers.

 (2) In making a determination under subsection (1), the ACMA is to take into account such matters as are specified in the regulations.

 (3) A determination under subsection (1) is a legislative instrument.

8  Regulations

  The Governor‑General may make regulations for the purposes of section 7.

Endnotes

 

Endnote 1—Legislation history

This endnote sets out details of the legislation history of the Radiocommunications (Spectrum Licence Tax) Act 1997.

 

Act

Number and year

Assent date

Commencement
date

Application, saving and transitional provisions

Radiocommunications (Spectrum Licence Tax) Act 1997

144, 1997

9 Oct 1997

9 Oct 1997

 

Radiocommunications (Spectrum Licence Tax) Amendment Act 2005

51, 2005

1 Apr 2005

Schedules 1 and 2: 1 July 2005 (see s. 2(1))
Remainder: Royal Assent

Sch. 2

Statute Law Revision Act 2013

103, 2013

29 June 2013

Schedule 3 (items 185, 343): Royal Assent

Sch. 3 (item 343)

 

Endnote 2—Amendment history

This endnote sets out the amendment history of the Radiocommunications (Spectrum Licence Tax) Act 1997.

 

ad. = added or inserted    am. = amended    rep. = repealed    rs. = repealed and substituted    exp. = expired or ceased to have effect

Provision affected

How affected

s. 3.....................

am. No. 51, 2005

s. 4.....................

am. No. 51, 2005; No. 103, 2013

Note to s. 4(1) .............

rs. No. 51, 2005

s. 7.....................

am. No. 51, 2005; No. 103, 2013

Note to s. 7(1) .............

rs. No. 51, 2005

 

Endnote 3—Uncommenced amendments [none]

There are no uncommenced amendments.

 

Endnote 4—Misdescribed amendments [none]

There are no misdescribed amendments.

 

Overview

The Radiocommunications (Spectrum Licence Tax) Act 1997 was enacted by the Parliament of Australia to address the need for a structured approach to taxation on spectrum licences. The Act was introduced to impose a tax on spectrum licences under the Radiocommunications Act 1992, providing a clear legislative framework for the assessment and collection of such taxes. The policy objective of the Act is to ensure that spectrum licences are subject to an appropriate tax regime, thereby generating revenue for the government and maintaining a fair and orderly allocation of spectrum resources. The Australian Communications and Media Authority (ACMA) is designated with the authority to determine the amount of tax, with regulations governing the specifics of these determinations. The Act commenced on the day it received Royal Assent and has been subject to amendments to refine its application and enforcement mechanisms.

Scope and Application

The Radiocommunications (Spectrum Licence Tax) Act 1997 applies to spectrum licences under the Radiocommunications Act 1992. It imposes a tax on spectrum licences that are in force on the initial holding date and each anniversary of that date. The tax is determined by the Australian Communications and Media Authority (ACMA), which can set the initial holding date for a specified class of spectrum licences, ensuring that the tax applies effectively from the date specified. The Act operates on a Commonwealth level and is subject to regulations made by the Governor-General, which can include specifics on how the amount of tax is ascertained. The Act does not specify any exclusions or exemptions, meaning that it applies broadly to all spectrum licences within its scope unless otherwise directed by subordinate instruments or specific regulations.

Key Provisions

The Radiocommunications (Spectrum Licence Tax) Act 1997 (sections 1 to 8) provides a legal framework for imposing a tax on spectrum licences. The Act is triggered by the imposition of a tax on spectrum licences that are in force on specified dates. Specifically, section 6 states that tax is imposed on the initial holding date for a spectrum licence if it is in force on that date, and on the anniversary of the initial holding date if the licence is in force on that anniversary and the anniversary occurs after the commencement of the section. Section 7 determines the amount of tax, which is ascertained according to a written determination made by the Australian Communications and Media Authority (ACMA). The ACMA must take into account matters specified in regulations when making such determinations, and these determinations are legislative instruments. The Act imposes several obligations on parties and entities it governs. Firstly, it requires the ACMA to determine the initial holding date for specified classes of spectrum licences (section 4). This determination must be later than the day it is made and cannot cover more than one particular spectrum licence. Secondly, it mandates the ACMA to ascertain the amount of tax in relation to a spectrum licence, taking into account matters specified in the regulations (section 7). The ACMA's determinations are subject to ministerial directions under the Australian Communications and Media Authority Act 2005. The Act also delineates specific offences, penalties, or consequences for non-compliance. While the Act itself does not explicitly state penalties for breaches, it is closely connected to the Radiocommunications Act 1992, and penalties for non-compliance with that Act may apply. Additionally, the making of a determination under section 4 or section 7 constitutes a legislative instrument, and any procedural errors in this process could lead to the determination being subject to review or invalidation. Furthermore, any failure to comply with the tax obligations set out in the Act could potentially result in financial penalties or legal action under the Radiocommunications Act 1992 or other relevant legislation.

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Definitions & Interpretation
Commencement Provisions
Offence Provisions

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.