Radiocommunications (Receiver Licence Tax) Amendment Determination 2015 (No. 1)
Radiocommunications (Receiver Licence Tax) Act 1983
The AUSTRALIAN COMMUNICATIONS AND MEDIA AUTHORITY makes this Determination under subsection 7(1) of the Radiocommunications (Receiver Licence Tax) Act 1983.
Dated: 17 December 2015
Chris Chapman
[signed]
Member
Richard Bean
[signed]
Member/General Manager
Australian Communications and Media Authority
1 Name of Determination
This Determination is the Radiocommunications (Receiver Licence Tax) Amendment Determination 2015 (No. 1).
2 Commencement
This Determination commences on the day after it is registered.
Note: All legislative instruments must be registered on the Federal Register of Legislative Instruments required to be maintained under the Legislative Instruments Act 2003. See: www.comlaw.gov.au.
3 Amendment
Schedule 1 amends the Radiocommunications (Receiver Licence Tax) Determination 2015 [F2015L00321].
Schedule 1 Amendments to the Radiocommunications (Receiver Licence Tax) Determination 2015
(section 3)
[1] Section 3, definition of minimum annual amount
omit
$38.60
insert
$39.18
[2] Section 3, after the definition of non-geostationary orbit satellite system
insert
receiver licence tax means the tax imposed under the Act.
[3] Part 3
substitute
Part 3 Transitional arrangements relating to the Radiocommunications (Receiver Licence Tax) Amendment Determination 2015 (No. 1)
7 Definitions for Part 3
In this Part:
amendment day means the day on which the Amendment Determination commenced.
Amendment Determination means the Radiocommunications (Receiver Licence Tax) Amendment Determination 2015 (No. 1).
pre-amendment Determination means this Determination as in force immediately before the amendment day.
8 Transitional arrangements after commencement of Amendment Determination
(1) Despite Part 2 of this Determination, if:
(a) receiver licence tax is imposed on the issue of a receiver licence; and
(b) the licence is issued on or after the amendment day; and
(c) the licence comes into force before 5 April 2016;
use the pre-amendment Determination to work out the amount of receiver licence tax payable.
Note 1: If a licence is issued before the amendment day, the pre-amendment Determination is used to work out the amount of receiver licence tax, whether or not the licence comes into force before 5 April 2016.
Note 2: If a licence is issued after the amendment day, and comes into force on or after 5 April 2016, this Determination as amended by the Amendment Determination is used to work out the amount of receiver licence tax.
(2) Despite Part 2 of this Determination, if:
(a) receiver licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and
(b) the anniversary of the day on which the licence came into force is on or after the amendment day but before 5 April 2016;
use the pre-amendment Determination to work out the amount of receiver licence tax.
Note 1: If the anniversary of the day on which the licence came into force is before the amendment day, the pre-amendment Determination is used to work out the amount of receiver licence tax.
Note 2: If the anniversary of the day on which the licence came into force is on or after 5 April 2016, this Determination as amended by the Amendment Determination is used to work out the amount of receiver licence tax.
(3) Despite Part 2 of this Determination, if:
(a) receiver licence tax is imposed on the holding of a receiver licence; and
(b) the day on which the tax is payable is on or after the amendment day but before 5 April 2016;
use the pre-amendment Determination to work out the amount of receiver licence tax.
Note 1: If tax is imposed on the holding of a licence on a particular day, and that day is before the amendment day, the pre-amendment Determination is used to work out the amount of receiver licence tax.
Note 2: If tax is imposed on the holding of a licence on a particular day, and that day is on or after 5 April 2016, this Determination as amended by the Amendment Determination is used to work out the amount of receiver licence tax.
Note 3: Subsections 6(5) and (6) of the Act impose tax on the holding of a licence.
[4] Schedule 2, table 202, including the note
substitute
Table 202
Frequency range
Amount ($)
Area density
Australia wide
High density
Medium density
Low density
Remote density
MHz
0–30
1.1528
1.1528
1.1528
1.1528
1.1528
>30–70
2.6040
1.0171
0.5410
0.1168
0.0582
>70–399.9
2.6716
1.0964
0.5017
0.1125
0.0561
>399.9–403
2.6716
1.4961
0.6845
0.1168
0.0582
>403–520
2.6716
1.9801
0.6845
0.1168
0
>520–960
2.6716
1.4961
0.6845
0.1168
0.0582
>960–2 690
2.6676
0.5987
0.2768
0.1392
0.0695
GHz
>2.69–5.0
2.6647
0.4951
0.2006
0.1662
0.0831
>5.0–8.5
2.2498
0.4160
0.1937
0.0882
0.0427
>8.5–14.5
0.9914
0.3569
0.0844
0.0061
0.0029
>14.5–31.3
0.9914
0.2640
0.0580
0.0061
0.0029
>31.3–51.4
0.2704
0.1440
0.0313
0.0011
0.0005
>51.4
0.0267
0.0027
0.0027
0.0003
0.0003
Note: Schedule 1 sets out the area density types of spectrum accesses.
[5] Schedule 2, sub-item 203(1)
omit
$275
insert
$279
[6] Schedule 2, table 302, including the note
substitute
Table 302
Frequency range
Amount ($)
Area density
Australia wide
High density
Medium density
Low density
Remote density
MHz
0–30
21.3086
21.3086
21.3086
21.3086
14.2182
>30–70
48.1333
18.8000
10.0000
2.1580
0.7183
>70–399.9
49.3827
20.2667
9.2741
2.0790
0.6920
>399.9–403
49.3827
27.6543
12.6518
2.1580
0.7183
>403–520
49.3827
36.5995
12.6518
2.1580
0
>520–960
49.3827
27.6543
12.6518
2.1580
0.7183
>960–2 690
1.1656
0.2616
0.12090
0.0608
0.0304
GHz
>2.69–5.0
1.1643
0.2163
0.0877
0.0726
0.0363
>5.0–8.5
0.9830
0.1818
0.0846
0.0385
0.0187
>8.5–14.5
0.4332
0.1560
0.0369
0.0027
0.0013
>14.5–31.3
0.4332
0.1153
0.0253
0.0027
0.0013
>31.3–51.4
0.1181
0.0629
0.0137
0.0005
0.0002
>51.4
0.0117
0.0012
0.0012
0.0001
0.0001
Note: Schedule 1 sets out the area density types of spectrum accesses.
