Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No.2)

EXPLANATORY STATEMENT

Approved by the Australian Communications and Media Authority

Radiocommunications Act 1992

Radiocommunications (Transmitter Licence Tax) Act 1983

Radiocommunications (Cellular Mobile Telecommunications Devices) Class Licence Variation 2026 (No.1)

Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No.2)

Authority

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

• the Radiocommunications (Cellular Mobile Telecommunications Devices) Class Licence Variation 2026 (No.1) (the CMTD CL variation) under subsection 132(1) of the Radiocommunications Act 1992 (the Radiocommunications Act); and
• the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No.2) (the TLT amendment determination) under subsection 7(1) of the Radiocommunications (Transmitter Licence Tax) Act 1983 (the TLT Act).

Subsection 132(1) of the Radiocommunications Act provides that the ACMA may, by legislative instrument, issue class licences. A class licence authorises any person to operate a radiocommunications device of a specified kind or for a specified purpose, or to operate a radiocommunications device of a specified kind for a specified purpose.

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.

The CMTD CL variation and the TLT amendment determination (collectively referred to as the instruments) are also made under subsection 33(3) of the Acts Interpretation Act 1901 (the AIA). Subsection 33(3) of the AIA relevantly provides that when an Act confers a power to make a legislative instrument, that power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any), to repeal, rescind, revoke, amend, or vary any such instrument.

Under subsection 136(1) of the Radiocommunications Act, before the ACMA varies a class licence, the ACMA must publish a written notice of the ACMA’s intention to vary the class licence and invite representations from interested persons on the proposed variation. Before making the CMTD CL variation, the ACMA published a notice under section 136 of the Radiocommunications Act on 17 December 2025 on the ACMA’s website and gazetted that notice on 7 January 2026, in accordance with the requirement in subsection 136(2A) of the Radiocommunications Act.

Under subsection 136(1A) of the Radiocommunications Act, if varying a class licence would affect the spectrum allocated or to be allocated by issuing or re-issuing spectrum licences, before varying the class licence, the ACMA must be satisfied that:

• varying the class licence would not result in unacceptable levels of interference to the operation of radiocommunications devices operated, or likely to be operated, under spectrum licences; and
• varying the class licence would be in the public interest.

The ACMA must also consult with all affected spectrum licensees. However, the CMTD CL variation does not amend the CMTD CL to authorise the operation of radiocommunications devices in such spectrum, and as such does not affect such spectrum.

Under section 137 of the Radiocommunications Act, the ACMA must not issue a class licence that is inconsistent with the Australian Radiofrequency Spectrum Plan (2025 Update) 2021 (the spectrum plan) or a frequency band plan. Subsection 9(2) of the spectrum plan provides that any frequency band in the spectrum plan may be used by a device that operates in accordance with a class licence, which includes the Radiocommunications (Cellular Mobile Telecommunications Devices) Class Licence 2024 (the CMTD CL), as varied by the CMTD CL variation. Subsection 9(5) of the Radiocommunications (Australian Radio Quiet Zone Western Australia) Frequency Band Plan 2023 provides that the frequency bands covered by that instrument may be used for services provided under, and in accordance with, the conditions of a class licence, which includes the CMTD CL as varied by the CMTD CL variation.

Purpose and operation of the instruments

The instruments implement new spectrum planning and tax arrangements in the part of the spectrum from 1900 MHz to 1910 MHz (the 1.9 GHz frequency band).

CMTD CL variation

The purpose of the CMTD CL variation is to amend the CMTD CL to impose two conditions in relation to radiocommunications devices that operate under the CMTD CL in the 1.9 GHz frequency band. The conditions relate to the power at which devices are operated.

It is generally a requirement of the Radiocommunications Act that the operation of all radiocommunications devices within Australia be authorised by a radiocommunications licence. A class licence is one kind of licence available to authorise the operation of radiocommunications devices. It is an effective and efficient means of spectrum management for services where a limited set of common frequencies is employed, and equipment is operated under a common set of conditions. A class licence sets out the conditions under which any person is permitted to operate any device to which the class licence is applicable; it is not issued to an individual user, and does not involve the payment of licence fees. The licences are made by the ACMA as legislative instruments and are registered on the Federal Register of Legislation.

The CMTD CL authorises the operation of radiocommunications devices that communicate with a radiocommunications transmitter authorised under a ‘PTS licence’. A PTS licence is a type of transmitter licence that authorises the operation of base stations that are primarily used to provide public mobile telecommunications services. The devices authorised under the CMTD CL include cellular mobile telephone handsets and nomadic or non-mobile data devices.

In order to manage the potential for interference to other radiocommunications devices that share the same spectrum, the CMTD CL sets out the conditions under which devices must operate. The conditions include requirements that devices operated under the CMTD CL:

• only operate on the licensed frequencies assigned to the base stations that they communicate with;
• not cause interference to radiocommunications;
• comply with all applicable equipment rules made under section 156 of the Radiocommunications Act;
• where applicable, comply with each requirement specified in an instrument made under subsection 376(1) of the Telecommunications Act 1997 (the Telecommunications Act);
• where applicable, comply with the labelling requirements of an instrument made under subsection 407(1) of the Telecommunications Act;
• comply with the electromagnetic energy emission requirements specified by the Australian Radiation Protection and Nuclear Safety Agency (ARPANSA).

Operation of a radiocommunications device is not authorised by a class licence (including the CMTD CL) if it is not in accordance with the conditions of the licence (subsection 132(3) of the Radiocommunications Act). Under section 46 of the Radiocommunications Act, it is an offence, and subject to a civil penalty, to operate a radiocommunications device otherwise than as authorised by a spectrum licence, apparatus licence or a class licence.

The Radiocommunications Act prescribes the following maximum penalties for the offence:

• if the radiocommunications device is a radiocommunications transmitter, and the offender is an individual – imprisonment for 2 years;
• if the radiocommunications device is a radiocommunications transmitter, and the offender is not an individual – 1,500 penalty units (which is $546,000 based on the current penalty unit amount of $364);
• if the radiocommunications device is not a radiocommunications transmitter – 20 penalty units ($7,280).

The Radiocommunications Act prescribes the following maximum civil penalties:

• if the radiocommunications device is a radiocommunications transmitter – 300 penalty units ($109,200);
• if the radiocommunications device is not a radiocommunications transmitter – 20 penalty units ($7,280).

It is an offence, and subject to a civil penalty, to possess a radiocommunications device for the purpose of operating the device otherwise than as authorised by a spectrum licence, apparatus licence or class licence (section 47 of the Radiocommunications Act). The Radiocommunications Act prescribes the same penalties for this offence and civil penalty contravention as for the offence and civil penalty contravention in section 46.

A provision-by-provision description of the CMTD CL variation is set out in the notes at Attachment A.

The CMTD CL variation is a legislative instrument for the purposes of the Legislation Act 2003 (the LA), and is disallowable. The CMTD CL is subject to the sunsetting provisions of the LA.

TLT amendment determination

The TLT amendment determination 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.

The tax imposed on transmitter 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, 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 Radiocommunications Act.

The Explanatory Memorandum also states that the use of a disallowable instrument 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.

The TLT amendment determination amends the TLT determination to provide a specific amount of transmitter licence tax for:

• PTS licences that will authorise the operation of radiocommunications transmitters for Railway Mobile Radios (RMR) base stations in the 1.9 GHz frequency band; and
• land mobile licences that authorise the operation of radiocommunications transmitters used for short range wireless broadband (SR WBB) in the 1.9 GHz frequency band.

In making the TLT amendment determination the ACMA was mindful of the need for the transmitter licence tax arrangements to comply with both paragraph 51(ii) and section 99 of the Australian Constitution. The ACMA considers that the TLT amendment determination is consistent with those constitutional obligations.

A provision-by-provision description of the TLT amendment determination is set out in the notes at Attachment B.

The TLT amendment determination is a legislative instrument for the purposes of the LA, and is disallowable. The TLT determination is subject to the sunsetting provisions of the LA.

Documents incorporated by reference

The CMTD CL variation does not amend the CMTD CL to incorporate a document by reference.

The TLT amendment determination amends the TLT determination to incorporate by reference the Australian Spectrum Map Grid 2012, as existing at the time the TLT amendment determination commenced (see paragraph 6(b) of the TLT determination). The Australian Spectrum Map Grid 2012 is published by the ACMA and is available, free of charge, at www.acma.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.

Section 136 of the Radiocommunications Act requires that, before varying a class licence, the ACMA must cause to be published a written notice outlining the details about the variation, and inviting interested persons to make representations about the proposed variation. The notice must be published on the ACMA’s website, and in one or more other forms that are readily accessible by the public. The notice must allow for a period of at least one month for public comment. The ACMA must, before varying the class licence, give due consideration to any representations made by a person.

The ACMA publicly consulted on proposals to make the instruments from 17 December 2025 to 13 March 2026 in order to give all interested parties an opportunity to comment on the proposed changes. As part of the consultation, the ACMA caused to be published a notice under section 136 of the Radiocommunications Act, inviting representations from interested persons on the proposed variation to the CMTD CL. A notice was published on the ACMA’s website on 17 December 2025, and in the Gazette on 7 January 2026.

Five submissions were received during the public consultation period.

Two submissions supported the proposed tax rates for licences for RMR services. No submissions provided comment on the proposed tax rates for licences for SR WBB services. One submission:

• suggested that licences for underground RMR services should be exempt from taxes; and
• requested the ACMA consider using a basis other than population density for the calculation of the tax applicable to licences for RMR services. This submission observed that changing the basis of the tax calculation would reduce the annual tax applicable for such licences.

The ACMA considered these matters raised in response to the consultation; however, it decided not to make further changes to the TLT amendment determination, as proposed. Generally, where RMR services are deployed both above ground and underground within the same geographic area (identified by the same Hierarchical Cell Identification Scheme block as used in TLT determination), underground RMR services will be permitted to be deployed under the same licence that authorises those services above ground, and therefore no additional amount of tax will be applied specifically in relation to those underground RMR services.

No comments were received on the proposed CMTD CL variation. No changes were made to that instrument.

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 set out below has been prepared to meet that requirement for the instruments.

Overview of the instruments

The instruments implement new spectrum planning and tax arrangements in the 1.9 GHz frequency band.

Subsection 132(1) of the Radiocommunications Act provides that the ACMA may, by legislative instrument, issue class licences. A class licence authorises any person to operate a radiocommunications device of a specified kind or for a specified purpose, or to operate a radiocommunications device of a specified kind for a specified purpose.

The CMTD CL authorises the operation of radiocommunications devices that communicate with a radiocommunications transmitter authorised under a PTS licence, subject to several conditions. 

The CMTD CL variation places into the CMTD CL additional conditions for radiocommunications devices that operate in the 1.9 GHz frequency band. The conditions relate to the power at which devices are operated.

The TLT determination sets the amounts of the tax imposed by the TLT Act in relation to transmitter licences. The TLT amendment determination provides tax rates applicable to licences for RMR services in the 1.9 GHz frequency band, and licences for SR WBB services in that band.

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 (Cellular Mobile Telecommunications Devices) Class Licence Variation 2026 (No.1)

Section 1 Name

This section provides for the CMTD CL variation to be cited as the Radiocommunications (Cellular Mobile Telecommunications Devices) Class Licence Variation 2026 (No.1).

Section 2 Commencement

This section provides for the CMTD CL variation 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 Radiocommunications Act that authorises the CMTD CL variation, namely section 132 of the Radiocommunications Act.

Section 4 Variation

This section provides that the CMTD CL is varied as set out in Schedule 1 to the CMTD CL variation.

Schedule 1–Variations

Item 1

Item 1 inserts the new definition of ‘transmit power control’ into the CMTD CL. This definition is used in the new section 12 inserted into the CMTD CL by item 3.

Item 2

Item 2 inserts the expression ‘frequency band’ into the list at note 1 at subsection 5(1) of the CMTD CL, as this is an expression defined in the Radiocommunications Act.

Item 3

Item 3 inserts a new section, section 12, into the CMTD CL. This new section imposes conditions for mobile devices that operate in the 1.9 GHz frequency band. These devices may not exceed a total radiated power of 31 dBm/10MHz and must use transmit power control on the device. These provisions support the coexistence of devices operating under the CMTD CL in the 1.9 GHz frequency band with devices operating in adjacent frequency bands.

Attachment B

Notes to the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No.2)

Section 1 Name

This section provides for the TLT amendment determination to be cited as the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No.2).

Section 2 Commencement

This section provides for the TLT amendment determination 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 TLT Act that authorises the making of the TLT amendment determination, 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 amendment determination.

Schedule 1–Amendments

Item 1

Item 1 inserts the new definitions of the ‘1.9 GHz band’ and ‘short-range wireless broadband station’ into subsection 5(1) of the TLT determination.

Item 2

Item 2 inserts a new row into Table 8 at Schedule 1 to the TLT determination. The new row sets the annual tax rate applicable (which is the minimum annual amount) for land mobile licences that authorise the operation of a short-range wireless broadband station. These stations operate in the 1.9 GHz frequency band at a low power. The minimum annual amount is the amount of tax applicable.

Item 3

Item 3 inserts a new paragraph after paragraph 38(1)(b) of Schedule 1 to the TLT determination. This new paragraph includes the 1.9 GHz frequency band as being a frequency band to which Part 9 of Schedule 1 to the TLT determination applies. Part 9 sets out how to calculate the amount of tax for a spectrum access in a PTS licence, which is then used in Schedule 2 to the TLT determination to work out the amount of tax imposed on the licence.

Item 4

Item 4 replaces item 39 of Schedule 1 to the TLT determination. Before the amendment, item 39 set out the basic rules about how to calculate the amount of tax for a spectrum access in a PTS licence. At that time, the only PTS licences subject to Part 9 dealt with ‘paired’ spectrum, where one spectrum access was intended for the operation of radiocommunications transmitters, and a second spectrum access was intended primarily for the operation of radiocommunications receivers (though the PTS licence, as a transmitter licence, did not authorise the operation of radiocommunications receivers). PTS licences in the 1.9 GHz band are ‘unpaired’ – the one spectrum access is intended to be used equally by radiocommunications transmitters and radiocommunications receivers (again, radiocommunications receivers are not authorised by the PTS licence).

The new item 39 is designed to work with both ‘paired’ and ‘unpaired’ spectrum, by identifying those spectrum accesses in a PTS licence that are intended primarily for the operation of radiocommunications receivers (which will only appear in PTS licences with ‘paired’ spectrum, usually under a heading of ‘Receiver details’). No amount of tax is set for those spectrum accesses. All other spectrum accesses, whether intended for the operation of radiocommunications transmitters, or both radiocommunications transmitters and radiocommunications receivers equally, will have an amount of tax set, by a formula that multiplies a base rate (set in item 40 of Schedule 1 to the TLT determination) by the population of the spectrum access by the bandwidth of the spectrum access (in MHz).

Item 5

Item 5 is a consequential amendment to sub-item 41(1) of Schedule 1 to the TLT determination due to the replacement of item 39 of Schedule 1 to the TLT determination. Item 5 replaces ‘item 39’ with ‘sub-item 39(5) or sub-item 39(6)’ in sub-item 41(1) of the Schedule 1 to the TLT determination, so that the minimum tax adjustment applies to those 2 new sub-items, and not to sub-item 39(4) (about spectrum accesses intended primarily for the operation of radiocommunications receivers).

Item 6

Item 6 inserts a new row into Table 9 at Schedule 1 to the TLT determination. The new row sets the base rate for licences which authorise the operation of a radiocommunications transmitter in the 1.9 GHz frequency band. It specifies the base rate for that frequency band as 0.005 in the $/MHz/population unit price.