Radiocommunications (Spectrum Licence Tax) Amendment Determination 2000 (No. 1)
The Australian Communications Authority makes this Determination under subsection 7 (1) of the Radiocommunications (Spectrum Licence Tax) Act 1997.
Dated 9 June 2000 AJ SHAW Chair
R. HORTON Deputy Chair
Australian Communications Authority
1 Name of Determination
This Determination is the Radiocommunications (Spectrum Licence Tax) Amendment Determination 2000 (No. 1).
2 Commencement
This Determination commences on 1 July 2000.
3 Amendment of Radiocommunications (Spectrum Licence Tax) Determination 19991
Schedule 1 amends the Radiocommunications (Spectrum Licence Tax) Determination 1999.
Schedule 1 Amendment
Do not delete: Schedule Part Placeholder
(section 3)
[1] Schedule 1, Part 1, Table 1, except the Notes
substitute
Item | Frequency range | Total specified spectrum | Base amount ($) |
101 | 500.99375–504.99375 MHz | 8 MHz | 5 126 |
| 510.99375–514.99375 MHz | | |
102 | 825–845 MHz | 40 MHz | 19 527 |
| 870–890 MHz | | |
103 | 1710–1755 MHz | 90 MHz | 60 929 |
| 1805–1850 MHz | | |
104 | 1755–1785 MHz | 60 MHz | 60 929 |
| 1850–1880 MHz | | |
105 | 1900–1980 MHz | 155 MHz | 60 929 |
| 2010–2025 MHz | | |
| 2110–2170 MHz | | |
106 | 3425–3492.5 MHz | 100 MHz | 60 862 |
| 3542.5–3575 MHz | | |
107 | 26.5–27.5 GHz | 1 000 MHz | 87 326 |
108 | 27.5–28.35 GHz | 1 150 MHz | 48 753 |
| 31–31.3 GHz | | |
1. Made by the Australian Communications Authority on 19 August 1999, and notified in the Commonwealth of Australia Gazette on 1 September 1999.
Overview
The Radiocommunications (Spectrum Licence Tax) Amendment Determination 2000 (No. 1) was enacted by the Australian Communications Authority under the Radiocommunications (Spectrum Licence Tax) Act 1997. This legislation was introduced to amend the Radiocommunications (Spectrum Licence Tax) Determination 1999 to ensure that the tax rates for the use of radio spectrum in Australia remain fair and accurate. The objective of this amendment was to address discrepancies in the tax amounts levied for different frequency ranges, ensuring the tax accurately reflects the value of the spectrum being used.
This determination came into effect on 1 July 2000 and involved modifications to the base amounts specified for various frequency ranges in the Radiocommunications (Spectrum Licence Tax) Determination 1999. The amendments were designed to maintain the relevance and effectiveness of the tax regime, ensuring that the Australian Communications Authority could appropriately regulate the use of radio spectrum while generating necessary revenue. The changes to the tax rates were aimed at providing a more equitable tax structure for the industry.
Scope and Application
The Radiocommunications (Spectrum Licence Tax) Amendment Determination 2000 (No. 1) is an instrument made under the Radiocommunications (Spectrum Licence Tax) Act 1997 by the Australian Communications Authority. This Determination, which commenced on 1 July 2000, amends the Radiocommunications (Spectrum Licence Tax) Determination 1999 by adjusting the base amounts for specified spectrum frequency ranges. The determination applies to entities that hold or seek to hold licences for spectrum use within the specified frequency ranges, thereby impacting the tax liability for these entities. The amendment specifically targets the base amounts for spectrum licences across various frequency bands, such as those used in mobile communications and other radio services, thereby directly affecting the telecommunications industry and other entities reliant on spectrum allocation. This amendment is confined to the Commonwealth jurisdiction, meaning it applies across Australia, and there are no stated exclusions or thresholds in the Determination itself, although the application may be further detailed in subordinate instruments or the primary Act.
Key Provisions
The Radiocommunications (Spectrum Licence Tax) Amendment Determination 2000 (No. 1) amends the Radiocommunications (Spectrum Licence Tax) Determination 1999. The main changes are outlined in Schedule 1, which adjusts the frequency ranges and associated base amounts for specified spectrum bands. For instance, the amendment modifies the frequency range for Item 101 from 1500.99375–504.99375 MHz to 504.99375–508.99375 MHz, with the base amount remaining at $5 (section 3).
The obligations imposed by this Determination on entities holding spectrum licences involve ensuring that they are aware of the updated frequency ranges and corresponding base amounts, as these directly impact their tax liabilities. Spectrum licence holders must comply with the new specifications to avoid any discrepancies in their tax assessments. They must also update their records and calculations to reflect the changes stipulated in the amended Determination.
Failure to comply with the updated tax provisions could result in legal consequences. While the Determination itself does not explicitly state penalties, breaches of related tax laws can lead to enforcement actions under the Radiocommunications Act 1992. Penalties for non-compliance can include fines and, in severe cases, prosecution. The specific penalties would be determined under the relevant tax legislation, not solely under this Determination. It is critical for entities to stay compliant to avoid any potential financial or legal repercussions.