Radiocommunications (Transmitter Licence Tax) Amendment Determination 2004 (No. 1)
The AUSTRALIAN COMMUNICATIONS AUTHORITY makes this Determination under subsection 7 (1) of the Radiocommunications (Transmitter Licence Tax) Act 1983.
Dated 22 September 2004
R HORTON
Chair
G W LUTHER
Member
Australian Communications Authority
1 Name of Determination
This Determination is the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2004 (No. 1).
2 Commencement
This Determination commences on the date of its notification in the Gazette.
3 Amendment of Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2)
Schedule 1 amends the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2).
Schedule 1 Amendment
(section 3)
[1] Schedule 3, after Part 10
insert
Part 11 Defence licences
1101 Licences
This Part applies to a defence licence.
1102 Annual amount of tax for spectrum access
The amount of tax in respect of each spectrum access under the licence is the amount specified in the following table for the frequency range applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access.
Item | Frequency Range | Amount
for each kHz of bandwidth |
1 | 0–30 MHz | $0.4217 |
2 | >30–70 MHz | $1.9054 |
3 | >70–960 MHz | $1.9549 |
4 | >960–2 690 MHz | $1.9520 |
5 | >2.69–5.0 GHz | $1.9498 |
6 | >5.0–8.5 GHz | $1.6462 |
7 | >8.5–31.3 GHz | $0.9991 |
8 | >31.3 GHz | $0.1978 |
1103 Minimum annual amount
If the amount of tax worked out in respect of a spectrum access using item 1102 is less than $28.67, the amount of tax is taken to be $28.67.
Overview
The Radiocommunications (Transmitter Licence Tax) Amendment Determination 2004 (No. 1) was made by the Australian Communications Authority under the Radiocommunications (Transmitter Licence Tax) Act 1983. This Determination aims to amend the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2) by introducing new provisions regarding the tax on defence licences for spectrum access. The Determination, which commenced on the date of its notification in the Gazette, sets forth a new Part 11 that specifically addresses defence licences and their associated tax rates, as detailed in the accompanying schedule. This amendment seeks to address a specific gap in the existing framework by providing a structured approach to taxing defence licences, ensuring that the tax levied is reflective of the frequency range and bandwidth of the spectrum access. The policy objective, as implied, is to create a more equitable and transparent taxation system for defence-related radiocommunications.
Scope and Application
The Radiocommunications (Transmitter Licence Tax) Amendment Determination 2004 (No. 1) applies to defence licences and modifies the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2). It is applicable to all spectrum access under a defence licence, with the tax amount varying based on the frequency range and bandwidth of the spectrum access. The Determination sets out a tiered tax rate for different frequency ranges, ensuring that a minimum annual tax amount of $28.67 is applied if the calculated tax is less than this amount. This Determination is made under the authority of the Radiocommunications (Transmitter Licence Tax) Act 1983 and is effective from the date it is notified in the Gazette. It does not explicitly state exclusions or exemptions but operates within the framework of the overarching Act. The Australian Communications Authority, as the body responsible for this Determination, may further refine or extend its application through subordinate instruments as needed.
Key Provisions
The Radiocommunications (Transmitter Licence Tax) Amendment Determination 2004 (No. 1) amends the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2) by adding a new Part 11, which applies to defence licences. This part sets out the tax rates for spectrum access under a defence licence. Section 1102 specifies the tax amount for each kHz of bandwidth, depending on the frequency range of the spectrum access, as outlined in a table. For instance, for a spectrum access in the 10–30 MHz frequency range, the tax amount is $0.42172 per kHz of bandwidth. If the calculated tax amount for a particular spectrum access is less than $28.67, the tax payable is set at the minimum of $28.67 as per section 1103.
The Amendment Determination imposes specific tax obligations on entities holding defence licences. These entities must calculate the tax payable based on the frequency range and bandwidth of their spectrum access, as outlined in section 1102. They must also ensure that if the calculated tax amount is below the threshold of $28.67, they will still need to pay the minimum amount as specified in section 1103. Accurate tax calculations and timely payments are essential to comply with the requirements of this Amendment Determination.
Failure to comply with the tax obligations set out in the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2004 (No. 1) may lead to various consequences. While the specific penalties or consequences for non-compliance are not detailed in the Determination itself, general penalties for non-compliance with tax laws in Australia could include fines and interest on unpaid taxes. In more severe cases, persistent non-compliance may lead to legal action or even criminal charges, depending on the nature and extent of the breach. The exact penalties would depend on the specific circumstances and applicable laws.
The Radiocommunications (Transmitter Licence Tax) Amendment Determination 2004 (No. 1) does not specify maximum penalties within its text. However, in the broader context of Australian tax law, penalties can include fines and interest charges on unpaid taxes. Persistent or wilful non-compliance might attract more severe penalties, potentially leading to civil or criminal proceedings. The specific penalties would be determined by the relevant tax authority, in accordance with the general provisions of Australian tax legislation.