Radiocommunications (Receiver Licence Tax) Amendment Determination 2012 (No. 3)
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 21 December 2012
Richard Bean
[signed]
Member
Giles Tanner
[signed]
Member/General Manager
Australian Communications and Media Authority
1 Name of Determination
This Determination is the Radiocommunications (Receiver Licence Tax) Amendment Determination 2012 (No. 3).
2 Commencement
This Determination commences on the day after it is registered.
Note All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.
3 Amendment of Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2)
Schedule 1 amends the Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2).
Schedule 1 Amendments
(section 3)
[1] Part 4
substitute
Part 4 Transitional arrangements relating to Radiocommunications (Receiver Licence Tax) Amendment Determination 2012 (No. 3)
4.1 Definitions for Part 4
In this Part:
amendment day means the day on which the Amendment Determination commenced.
Note The Amendment Determination commenced on the day after it was registered on the Federal Register of Legislative Instruments.
Amendment Determination means the Radiocommunications (Receiver Licence Tax) Amendment Determination 2012 (No. 3).
pre‑amendment Determination means this Determination as in force immediately before the commencement of the Amendment Determination.
4.2 Transitional arrangements after commencement of Amendment Determination
(1) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus 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 on or after 5 April 2012 and before 5 April 2013;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(2) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus 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 2013;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(3) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the holding of a receiver licence; and
(b) the day when the tax is payable is on or after the amendment day but before 5 April 2013;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(4) If:
(a) apparatus 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 on or after 5 April 2013;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
(5) If:
(a) apparatus 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 5 April 2013;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
(6) If:
(a) apparatus licence tax is imposed on the holding of a receiver licence; and
(b) the day when the tax is payable is on or after 5 April 2013;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
[2] Schedule 2, Part 2, table 202, including the note
substitute
Table 202
Frequency range
Amount ($)
Area density
Australia wide
High density
Medium density
Low density
Remote density
MHz
0–30
1.0769
1.0769
1.0769
1.0769
1.0769
>30–70
2.4325
0.9500
0.5054
0.1090
0.0545
>70–399.9
2.4956
1.0242
0.4687
0.1050
0.0524
>399.9–403
2.4956
1.3976
0.6394
0.1090
0.0545
>403–520
2.4956
1.6082
0.6394
0.1090
0.0545
>520–960
2.4956
1.3976
0.6394
0.1090
0.0545
>960–2 690
2.4919
0.5592
0.2586
0.1300
0.0649
GHz
>2.69–5.0
2.4892
0.4625
0.1874
0.1552
0.0776
>5.0–8.5
2.1016
0.3884
0.1809
0.0824
0.0399
>8.5–14.5
0.9261
0.3334
0.0789
0.0058
0.0027
>14.5–31.3
0.9261
0.2466
0.0542
0.0058
0.0027
>31.3–51.4
0.2525
0.1345
0.0291
0.0010
0.0004
>51.4
0.0250
0.0025
0.0025
0.0002
0.0002
Note Schedule 1 sets out the area density types of spectrum accesses.
[3] Schedule 2, Part 3, table 302, including the note
substitute
Table 302
Frequency range
Amount ($)
Area density
Australia wide
High density
Medium density
Low density
Remote density
MHz
0–30
19.9045
19.9045
19.9045
19.9045
14.2182
>30–70
44.9616
17.5611
9.3411
2.0158
0.7183
>70–399.9
46.1287
18.9312
8.6630
1.9420
0.6920
>399.9–403
46.1287
25.8321
11.8181
2.0158
0.7183
>403–520
46.1287
29.7247
11.8181
2.0158
0.7183
>520–960
46.1287
25.8321
11.8181
2.0158
0.7183
>960–2 690
1.0888
0.2443
0.1129
0.0567
0.0283
GHz
>2.69–5.0
1.0876
0.2020
0.0819
0.0677
0.0340
>5.0–8.5
0.9182
0.1697
0.0790
0.0358
0.0174
>8.5–14.5
0.4047
0.1456
0.0344
0.0025
0.0011
>14.5–31.3
0.4047
0.1077
0.0237
0.0025
0.0011
>31.3–51.4
0.1104
0.0588
0.0128
0.0004
0.0002
>51.4
0.0109
0.0010
0.0010
0.0001
0.0001
Note Schedule 1 sets out the area density types of spectrum accesses.
[4] Further amendments
Provision
omit each mention of
insert
Schedule 2, subitem 203 (1)
$258
$261
Schedule 2, items 204 and 303
$36.17, the amount of tax is taken to be $36.17.
$36.60, the amount of tax is taken to be $36.60.
Schedule 3, step 3 of tables 103, 104 and 105
$36.17, increase the amount to $36.17.
$36.60, increase the amount to $36.60.
