Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No. 1)

EXPLANATORY STATEMENT

Approved by the Australian Communications and Media Authority

Radiocommunications (Transmitter Licence Tax) Act 1983
Radiocommunications (Receiver Licence Tax) Act 1983

Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No. 1)
Radiocommunications (Receiver Licence Tax) Amendment Determination 2026 (No. 1)

Authority

The Australian Communications and Media Authority (the ACMA) has made:

• the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No. 1) (the TLT instrument) under subsection 7(1) of the Radiocommunications (Transmitter Licence Tax) Act 1983 (the TLT Act); and
• the Radiocommunications (Receiver Licence Tax) Amendment Determination 2026 (No. 1) (the RLT instrument) under subsection 7(1) of the Radiocommunications (Receiver Licence Tax) Act 1983 (the RLT Act).

The TLT instrument and the RLT instrument (collectively referred to as the instruments) are also made under subsection 33(3) of the Acts Interpretation Act 1901 (the AIA).

Subsection 7(1) of the TLT Act provides that the ACMA may determine the amount of tax in respect of:

• the issue of a transmitter licence;
• the anniversary of a transmitter licence coming into force;
• the holding of a transmitter licence.

Subsection 7(1) of the RLT Act provides that the ACMA may determine the amount of tax in respect of:

• the issue of a receiver licence;
• the anniversary of a receiver licence coming into force; and
• the holding of a receiver licence.

Subsection 33(3) of the AIA relevantly provides that when an Act confers a power to make an instrument, that power shall, unless the contrary intention appears, be construed as including a power exercisable in the like manner and subject to the like conditions, to amend that instrument.

Section 28C of the Radiocommunications Act 1992 (the Act) requires the ACMA to have regard to any relevant Ministerial policy statements when performing its spectrum management functions, which includes its functions under the TLT Act and RLT Act. The ACMA has had regard to the Radiocommunications (Ministerial Policy Statement – 3.4-4.0 GHz) Instrument 2022 in making the instruments. Relevantly, the instruments affect the amount of tax payable in relation to apparatus licences in different geographic areas that authorise the operation of radiocommunications transmitters or receivers (as the case may be) in parts of the 3400–4000 MHz frequency band (the 3.4 GHz band). The tax rates as adjusted by the instruments are intended to provide economic incentives for the efficient use, and timely availability, of the spectrum, as licensees are encouraged to use the minimum amount of spectrum for their needs. This supports the deployment of new and innovative technology, including 5G technologies, in all relevant frequency bands, including the 3.4 GHz band.

Purpose and operation of the instruments

The TLT instrument amends the Radiocommunications (Transmitter Licence Tax) Determination 2025 (the TLT Determination), which sets the amounts of tax imposed by the TLT Act in relation to transmitter licences issued under the Radiocommunications Act 1992 (the Act). The RLT instrument amends the Radiocommunications (Receiver Licence Tax) Determination 2025 (the RLT Determination), which sets the amounts of tax imposed by the RLT Act in relation to receiver licences issued under the Act.

The tax imposed on transmitter and receiver licences allows the ACMA to create economic incentives for the efficient use of the spectrum. It also encourages licensees to use the minimum amount of bandwidth for their needs, to move to less congested bands, and to surrender licences that are no longer needed. The adjustments in tax rates introduced by the instruments are intended to provide incentives for the efficient use of the spectrum. The ACMA seeks to adopt tax rates that promote the best use of the spectrum.

According to the Explanatory Memorandum for the Radiocommunications (Transmitter Licence Tax) Amendment Bill 1992 and the Radiocommunications (Receiver Licence Tax) Amendment Bill 1992, the amount of tax is determined with the use of a disallowable instrument because of a need for flexibility in setting the level of taxes and to ensure that the ACMA itself can set the level which equitably recoups the costs of spectrum management across all apparatus licences which are issued under the Act.

The Explanatory Memorandum also states that the use of disallowable instruments in setting tax amounts will ensure that there is flexibility to change tax amounts in response to changes in demand for particular parts of the spectrum, and to introduce new tax amounts for new kinds of licences. It also ensures that accountability to Parliament remains, as such instruments are subject to Parliamentary disallowance.

Adjustments to the amount of tax imposed

The amounts of tax imposed on transmitter licences and receiver licences under the TLT Determination and RLT Determination are calculated by reference to rates specified in ‘weightings tables’, which apply different rates to licences depending on where they authorise the operation of radiocommunications transmitters or receivers (as the case may be), both geographically and in the radiofrequency spectrum.

The instruments vary the weightings tables in the TLT Determination and RLT Determination to reflect changes in population in the specified geographic areas (the density areas) between the 2022-23 and 2023-24 financial years, as measured by the Australian Bureau of Statistics (the ABS) dataset ‘Estimated resident population, Significant Urban Areas’. To determine the population changes for a density area, the significant urban area populations within that density area are aggregated for each of the 2022-23 and 2023-24 financial years, the two values are compared, and the percentage change from the 2022-23 financial year to the 2023-24 financial year is applied to the tax rates in the weightings tables for each density area.

The ACMA first applied this ‘population-based methodology’ to adjust the rate of apparatus licence tax through the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2023 (No. 3), replacing the previous methodology that adjusted tax rates based on inflation as measured by the Consumer Price Index (CPI). The population-based methodology is intended to better approximate increases in spectrum demand, as a function of population growth.

For each density area, the changes to tax rates made by the instruments are based on the following increases in population:

For licences where the tax rate does not depend on specific density areas, the rate has either been increased by the same percentage as the increase in Australia’s population (2.03%) or increased in a manner that reflects the increase in population of a particular geographic area.

The adjusted tax rates will take effect on 5 April 2026, consistent with the effective dates used in past instruments in previous years.

A provision-by-provision description of the instruments is set out in the notes at Attachment A and at Attachment B.

The instruments are legislative instruments for the purposes of the Legislation Act 2003 (the LA) and are disallowable. The TLT Determination and the RLT Determination are subject to the sunsetting provisions of the LA.

Documents incorporated by reference

The instruments insert transitional provisions into the TLT Determination and RLT Determination that refer to the TLT Determination and RLT Determination as in force at a particular time, namely, immediately before the commencement of the instruments, as permitted by section 14 of the LA. Those versions of the TLT Determination and RLT Determination are available free of charge from the Federal Register of Legislation at www.legislation.gov.au.

Consultation

Before the instruments were made, the ACMA was satisfied that consultation was undertaken to the extent appropriate and reasonably practicable, in accordance with section 17 of the LA.

On 27 October 2025, the ACMA published the ‘2.69 GHz to 5 GHz band pricing review and proposed annual adjustments to apparatus licence tax rates’ consultation paper, which proposed the adjustments to tax rates according to the ACMA’s population-based methodology. In the consultation paper, the ACMA stated the proposed increase in terms of a percentage increase from existing tax rates.

The ACMA received 2 public submissions, both of which were supportive of the amendments to be made by the instruments and did not raise any concerns about the instruments.

After consultation, the ACMA revised its estimation of population growth in the Australia-wide density area from 1.97% to 2.03% and medium density areas from 2.00% to 2.39%. These revised figures were calculated using the ACMA’s population-based methodology and incorporate corrections to the data used to form the population growth estimates in those 2 density areas in the consultation paper. The instruments were made using the revised figures.

Statement of compatibility with human rights

Subsection 9(1) of the Human Rights (Parliamentary Scrutiny) Act 2011 requires the rule-maker in relation to a legislative instrument to which section 42 (disallowance) of the LA applies to cause a statement of compatibility with human rights to be prepared in respect of that legislative instrument.

The statement of compatibility with human rights set out below has been prepared to meet that requirement for the instruments.

Overview of the instruments

The instruments set the different amounts of transmitter and receiver licence tax imposed by the TLT Act and the RLT Act (respectively) that the ACMA has determined are payable by particular licensees. The amount of transmitter and receiver licence tax is calculated by reference to rates specified in ‘weightings tables’, which apply different rates to licences depending on where they authorise the operation of radiocommunications transmitters or receivers, both geographically and in the radiofrequency spectrum.

The instruments vary the weightings tables in the TLT Determination and RLT Determination to reflect changes in population in the specified density areas between the 2022-23 and 2023-24 financial years, as measured by the ABS dataset ‘Estimated resident population, Significant Urban Areas’. To determine the population changes for a density area, the significant urban area populations within that density area were aggregated for each of the 2022-23 and 2023-24 financial years, the two values were compared, and the percentage change from the 2022-23 financial year to the 2023-24 financial year was applied to the tax rates in the weighting tables for each density area. Where the transmitter or receiver licence tax rate does not depend on specific density areas, the rate has either been increased by the same percentage as the increase in Australia’s population or increased in a manner that reflects the increase in population of a particular geographic area.

The ACMA first applied this population-based methodology to adjust the rate of apparatus licence tax through the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2023 (No. 3), replacing the previous methodology that adjusted tax rates based on inflation as measured by the CPI. The population-based methodology is intended to better approximate increases in spectrum demand, as a function of population growth. By using this method to set efficient tax rates for licences, this permits the greatest relative availability of spectrum for licensees to access, including for broadcasting activities. Licensees are unlikely to be prevented from holding their existing licences because of this tax increase given the increases proposed are a marginal indexation increase below or near the CPI. Moreover, as outlined above, the population-based methodology used to adjust the tax rates in the TLT Determination and the RLT Determination through the instruments is reasonable and objective, clear, transparent and non-discriminatory, including in relation to broadcasting. 

Human rights implications

The ACMA has assessed whether the instruments are compatible with human rights, being the rights and freedoms recognised or declared by the international instruments listed in subsection 3(1) of the Human Rights (Parliamentary Scrutiny) Act 2011 as they apply to Australia.

Having considered the likely impact of the instruments and the nature of the applicable rights and freedoms, the ACMA has formed the view that the instruments do not engage any of those rights or freedoms.

Conclusion

The instruments are compatible with human rights as they do not raise any human rights issues.

Attachment A

Notes to the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No. 1)

Section 1 Name

This section provides for the TLT instrument to be cited as the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No. 1).

Section 2 Commencement

This section provides for the TLT instrument to commence at the start of the day after the day it is registered on the Federal Register of Legislation.

The Federal Register of Legislation may be accessed free of charge at www.legislation.gov.au.

Section 3 Authority

This section identifies the provision of the Act that authorises the making of the TLT instrument, namely subsection 7(1) of the TLT Act.

Section 4 Amendments

This section provides that the TLT Determination is amended as set out in Schedule 1 to the TLT instrument.

Schedule 1—Amendments

Item 1

Item 1 varies the definition of ‘minimum annual amount’ to be $43.75, in line with Australia-wide population growth of 2.03%.

Items 2 and 3

Items 2 and 3 substitute the transitional provisions in Part 3 of the TLT Determination so that the new tax rates do not take effect in relation to tax imposed before 5 April 2026. Where the tax is imposed after the commencement of the TLT instrument, but before 5 April 2026, the amount of tax imposed will continue to be based on the TLT Determination as in force immediately before the commencement of the TLT instrument.

Item 4

Item 4 substitutes Table 1, which sets out the rates of tax for each kHz of bandwidth for the licences specified in Part 1 of Schedule 1 (miscellaneous licences) to the TLT Determination. These tax rates, which are based on density areas, have been updated using the ACMA’s population-based methodology.

Item 5

Item 5 substitutes Table 2, which sets out the rates of tax for each kHz of bandwidth for the licences specified in Part 2 of Schedule 1 (scientific licences) to the TLT Determination. These tax rates, which are based on density areas, have been updated using the ACMA’s population-based methodology.

Item 6

Item 6 substitutes Table 3, which sets out the rates of tax for each kHz of bandwidth for the licences specified in Part 3 of Schedule 1 (assigned licences in high demand frequency bands) to the TLT Determination. These tax rates, which are based on density areas, have been updated using the ACMA’s population-based methodology.

Item 7

Item 7 substitutes Table 4, which sets out the rates of tax for each state or territory for the licences specified in Part 4 of Schedule 1 (harmonised government spectrum area licences) to the TLT Determination. These tax rates, which are based on the state or territory within which the licence authorises the operation of a radiocommunications transmitter, have been updated using the ACMA’s population-based methodology.

Item 8

Item 8 substitutes Table 5, which sets out the rates of tax for each kHz of bandwidth for the licences specified in Part 5 of Schedule 1 (licences for point to point stations) to the TLT Determination. These tax rates, which are based on density areas, have been updated using the ACMA’s population-based methodology.

Item 9

Item 9 substitutes Table 6, which sets out the rates of tax for each kHz of bandwidth for the licences specified in Part 6 of Schedule 1 (licences for point to multipoint stations, and fixed licences (point to multipoint system – 3.4 GHz band)) to the TLT Determination. These tax rates, which are based on density areas, have been updated using the ACMA’s population-based methodology.

Item 10

Item 10 substitutes Table 7, which sets out the rates of tax for each kHz of bandwidth for the licences specified in Part 7 of Schedule 1 (licences for television outside broadcast stations) to the TLT Determination. These tax rates, which are based on density areas, have been updated using the ACMA’s population-based methodology.

Items 11 to 18

Items 11 to 18 substitute tax rates for licences in Part 8 of Schedule 1 (assigned licences subject to a fixed annual amount) to the TLT Determination. These tax rates, which are not specific to a geographic area, have been updated using Australia’s population growth of 2.03%, in line with the ACMA’s population-based methodology.

Item 19

Item 19 substitutes Table 11, which sets out the rates of tax for each combination of significant urban area and frequency band (FM, AM or TV band) for the licences specified in Part 11 of Schedule 1 (broadcasting licences for high power open narrowcasting services) to the TLT Determination. These tax rates, which are based on significant urban areas, have been updated using the ACMA’s population-based methodology.

Item 20

Item 20 substitutes Table 12, which sets out the rates of tax for each kHz of bandwidth for the licences specified in Part 12 of Schedule 1 (space system licences) to the TLT Determination. These tax rates, which are based on density areas, have been updated using the ACMA’s population-based methodology.

Items 21 and 22

Items 21 and 22 substitute tax rates for non-assigned amateur and temporary fixed link stations, in Part 13 of Schedule 1 (non-assigned licences) to the TLT Determination. These tax rates, which are not specific to a geographic area, have been updated using Australia’s population growth of 2.03%, in line with the ACMA’s population-based methodology.

Attachment B

Notes to the Radiocommunications (Receiver Licence Tax) Amendment Determination 2026 (No. 1)

Section 1  Name

This section provides for the RLT instrument to be cited as the Radiocommunications (Receiver Licence Tax) Amendment Determination 2026 (No. 1).

Section 2  Commencement

This section provides for the RLT instrument to commence at the start of the day after the day it is registered on the Federal Register of Legislation.

The Federal Register of Legislation may be accessed free of charge at www.legislation.gov.au.

Section 3  Authority

This section identifies the provision of the Act that authorises the making of the RLT Determination, namely subsection 7(1) of the RLT Act.

Section 4 Amendments

This section provides that the RLT Determination is amended as set out in Schedule 1 to the RLT instrument.

Schedule 1—Amendments

Item 1

Item 1 varies the definition of ‘minimum annual amount’ to be $43.75, in line with Australia-wide population growth of 2.03%.

Items 2 and 3

Items 2 and 3 substitute the transitional provisions in Part 3 of the RLT Determination so that the new tax rates do not take effect in relation to tax imposed before 5 April 2026. Where the tax is imposed after the commencement of the RLT instrument, but before 5 April 2026, the amount of tax imposed will continue to be based on the RLT Determination as in force immediately before the commencement of the RLT instrument.

Item 4

Item 4 substitutes Table 1, which sets out the rates of tax for each kHz of bandwidth for the licences specified in Part 1 of Schedule 1 (defence receive and major coast receive licences) to the RLT Determination. These tax rates, which are based on density areas, have been updated using the ACMA’s population-based methodology.

Item 5

Item 5 substitutes Table 2, which sets out the rates of tax for each kHz of bandwidth for the licences specified in Part 2 of Schedule 1 (fixed receive licences) to the RLT Determination. These tax rates, which are based on density areas, have been updated using the ACMA’s population-based methodology.

Item 6

Item 6 substitutes Table 3, which sets out the rates of tax for each kHz of bandwidth for the licences specified in Part 3 of Schedule 1 (space system receive licences) to the RLT Determination. These tax rates, which are based on density areas, have been updated using the ACMA’s population-based methodology.