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Radiocommunications (Receiver Licence Tax) Amendment Determination 2005 (No. 1)
The AUSTRALIAN COMMUNICATIONS AUTHORITY makes this Determination under subsection 7 (1) of the Radiocommunications (Receiver Licence Tax) Act 1983. Dated 16 February 2005 R HORTON Chair A HORSLEY Deputy Chair Australian Communications Authority
1 Name of Determination This Determination is the Radiocommunications (Receiver Licence Tax) Amendment Determination 2005 (No. 1). 2 Commencement This Determination commences on the day after it is registered. 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 2 substitute Part 2 Working out receiver licence tax 2.1 Using Schedules 1, 2 and 3 (1) Schedule 1 sets out the area densities to be used in working out receiver licence tax. (2) Schedule 2 explains the annual amounts that are used to work out receiver licence tax. Note 1 Each Part of Schedule 2 identifies the types of receiver licences to which it applies. Note 2 The annual amount of tax is the amount of tax usually payable for 1 spectrum access authorised under a licence for 1 year. However, the amount may be modified to reflect factors such as the period of the licence, the power of the receiver and whether the licensee is an eligible person. (3) Schedule 3 explains how to use the annual amounts to work out the amount of receiver licence tax. 2.2 Working out tax To work out an amount of receiver licence tax: (a) identify the Part of Schedule 2 that applies to the type of licence; and (b) follow the instructions in that Part to work out: (i) the annual amount for each spectrum access under the licence; or (ii) the annual amount of receiver licence tax for the licence; and (c) if the annual amount is worked out for each spectrum access under the licence, use Schedule 3 to work out the amount of receiver licence tax for the licence. Note Item 102 of Schedule 3 sets out arrangements to round amounts of receiver licence tax under that Schedule. [2] After Part 3 insert Part 4 Transitional arrangements relating to the Radiocommunications (Receiver Licence Tax) Amendment Determination 2005 (No. 1) 4.1 Definitions for Part 4 In this Part: amendment day means the day on which the Radiocommunications (Receiver Licence Tax) Amendment Determination 2005 (No. 1) 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 2005 (No. 1). 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 before 4 April 2005; 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 licence is on or after the amendment day but before 4 April 2005; 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 4 April 2005; 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 4 April 2005; 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 a licence is on or after 4 April 2005; 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 4 April 2005; use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax. [3] Schedule 1, after item 107 insert in Part 1 108 East Australia low density area In this Schedule, the East Australia low density area is the area located: (a) in Zones 53, 54, 55 and 56 of the Australian Map Grid; and (b) inside the boundary: (i) starting in Zone 55 at easting 285979 and northing 8230029 of the Grid; and (ii) proceeding in a straight line in Zone 55 to easting 289466 and northing 7897969 of the Grid; and (iii) proceeding in a straight line in Zone 55 to easting 394745 and northing 7898866 of the Grid; and (iv) proceeding in a straight line in Zone 55 to easting 395390 and northing 7788199 of the Grid; and (v) proceeding in a straight line in Zone 55 to easting 552303 and northing 7788433 of the Grid; and (vi) proceeding in a straight line in Zone 55 to easting 551965 and northing 7677763 of the Grid; and (vii) proceeding in a straight line in Zone 55 to easting 603933 and northing 7677519 of the Grid; and (viii) proceeding in a straight line in Zone 55 to easting 601715 and northing 7345403 of the Grid; and (ix) proceeding in a straight line in Zone 56 to easting 194772 and northing 7342512 of the Grid; and (x) proceeding in a straight line in Zone 56 to easting 197180 and northing 7231690 of the Grid; and (xi) proceeding in a straight line in Zone 56 to easting 298153 and northing 7233553 of the Grid; and (xii) proceeding in a straight line in Zone 56 to easting 303332 and northing 6901175 of the Grid; and (xiii) proceeding in a straight line in Zone 56 to easting 204955 and northing 6899158 of the Grid; and (xiv) proceeding in a straight line in Zone 56 to easting 207728 and northing 6788292 of the Grid; and (xv) proceeding in a straight line in Zone 55 to easting 694822 and northing 6790354 of the Grid; and (xvi) proceeding in a straight line in Zone 55 to easting 688928 and northing 6457804 of the Grid; and (xvii) proceeding in a straight line in Zone 55 to easting 594458 and northing 6459115 of the Grid; and (xviii) proceeding in a straight line in Zone 55 to easting 593418 and northing 6348256 of the Grid; and (xix) proceeding in a straight line in Zone 55 to easting 500000 and northing 6348700 of the Grid; and (xx) proceeding in a straight line in Zone 55 to easting 500000 and northing 6237831 of the Grid; and (xxi) proceeding in a straight line in Zone 55 to easting 361472 and northing 6236817 of the Grid; and (xxii) proceeding in a straight line in Zone 55 to easting 363117 and northing 6125916 of the Grid; and (xxiii) proceeding in a straight line in Zone 54 to easting 682517 and northing 6125116 of the Grid; and (xxiv) proceeding in a straight line in Zone 54 to easting 684711 and northing 6236028 of the Grid; and (xxv) proceeding in a straight line in Zone 54 to easting 315289 and northing 6236028 of the Grid; and (xxvi) proceeding in a straight line in Zone 54 to easting 313152 and northing 6346924 of the Grid; and (xxvii) proceeding in a straight line in Zone 54 to easting 266429 and northing 6345924 of the Grid; and (xxviii) proceeding in a straight line in Zone 54 to easting 263828 and northing 6456821 of the Grid; and (xxix) proceeding in a straight line in Zone 53 to easting 688928 and northing 6457804 of the Grid; and (xxx) proceeding in a straight line in Zone 53 to easting 677963 and northing 5903244 of the Grid; and (xxxi) proceeding in a straight line in Zone 54 to easting 322037 and northing 5903244 of the Grid; and (xxxii) proceeding in a straight line in Zone 54 to easting 324396 and northing 5792283 of the Grid; and (xxxiii) proceeding in a straight line in Zone 54 to easting 412201 and northing 5793699 of the Grid; and (xxxiv) proceeding in a straight line in Zone 54 to easting 413407 and northing 5682733 of the Grid; and (xxxv) proceeding in a straight line in Zone 55 to easting 413407 and northing 5682733 of the Grid; and (xxxvi) proceeding in a straight line in Zone 55 to easting 414639 and northing 5571749 of the Grid; and (xxxvii) proceeding in a straight line in Zone 55 to easting 500000 and northing 5572227 of the Grid; and (xxxviii) proceeding in a straight line in Zone 55 to easting 500000 and northing 5683208 of the Grid; and (xxxix) proceeding in a straight line in Zone 55 to easting 673192 and northing 5681306 of the Grid; and (xl) proceeding in a straight line in Zone 55 to easting 675604 and northing 5792283 of the Grid; and (xli) proceeding in a straight line in Zone 56 to easting 324396 and northing 5792283 of the Grid; and (xlii) proceeding in a straight line in Zone 56 to easting 317483 and northing 6125116 of the Grid; and (xliii) proceeding in a straight line in Zone 56 to easting 408746 and northing 6126487 of the Grid; and (xliv) proceeding in a straight line in Zone 56 to easting 407650 and northing 6237380 of the Grid; and (xlv) proceeding in a straight line in Zone 56 to easting 500000 and northing 6237831 of the Grid; and (xlvi) proceeding in a straight line in Zone 56 to easting 500000 and northing 6459552 of the Grid; and (xlvii) proceeding in a straight line in Zone 56 to easting 594458 and northing 6459115 of the Grid; and (xlviii) proceeding in a straight line in Zone 56 to easting 601715 and northing 7345403 of the Grid; and (xlix) proceeding in a straight line in Zone 56 to easting 500000 and northing 7345764 of the Grid; and (l) proceeding in a straight line in Zone 56 to easting 500000 and northing 7456471 of the Grid; and (li) proceeding in a straight line in Zone 56 to easting 295007 and northing 7455073 of the Grid; and (lii) proceeding in a straight line in Zone 56 to easting 292110 and northing 7676544 of the Grid; and (liii) proceeding in a straight line in Zone 56 to easting 188106 and northing 7674916 of the Grid; and (liv) proceeding in a straight line in Zone 56 to easting 186073 and northing 7785698 of the Grid; and (lv) proceeding in a straight line in Zone 55 to easting 709244 and northing 7787262 of the Grid; and (lvi) proceeding in a straight line in Zone 55 to easting 710534 and northing 7897969 of the Grid; and (lvii) proceeding in a straight line in Zone 55 to easting 500000 and northing 7899165 of the Grid; and (lviii) proceeding in a straight line in Zone 55 to easting 500000 and northing 8231059 of the Grid; and (lix) returning in a straight line in Zone 55 to the starting point. 109 Western Australia low density area In this Schedule, the Western Australia low density area is the area located: (a) in Zone 50 of the Australian Map Grid; and (b) inside the boundary: (i) starting at easting 204955 and northing 6899158 of the Grid; and (ii) proceeding in a straight line to easting 226201 and northing 6122830 of the Grid; and (iii) proceeding in a straight line to easting 408746 and northing 6126487 of the Grid; and (iv) proceeding in a straight line to easting 409871 and northing 6015575 of the Grid; and (v) proceeding in a straight line to easting 590129 and northing 6015575 of the Grid; and (vi) proceeding in a straight line to easting 595469 and northing 6569957 of the Grid; and (vii) proceeding in a straight line to easting 404531 and northing 6569957 of the Grid; and (viii) proceeding in a straight line to easting 401674 and northing 6902384 of the Grid; and (ix) returning in a straight line to the starting point. 110 Tasmania low density area In this Schedule, the Tasmania low density area is the area located: (a) in Zone 55 of the Australian Map Grid; and (b) inside the boundary: (i) starting at easting 373275 and northing 5493447 of the Grid; and (ii) proceeding in a straight line to easting 374996 and northing 5393531 of the Grid; and (iii) proceeding in a straight line to easting 473608 and northing 5394569 of the Grid; and (iv) proceeding in a straight line to easting 474609 and northing 5128061 of the Grid; and (v) proceeding in a straight line to easting 660350 and northing 5126166 of the Grid; and (vi) proceeding in a straight line to easting 668969 and northing 5492606 of the Grid; and (vii) returning in a straight line to the starting point. 111 Darwin low density area In this Schedule, the Darwin low density area is the area located: (a) in Zone 52 of the Australian Map Grid; and (b) inside the boundary: (i) starting at easting 662841 and northing 8590035 of the Grid; and (ii) proceeding in a straight line to easting 744293 and northing 8589447 of the Grid; and (iii) proceeding in a straight line to easting 744992 and northing 8672441 of the Grid; and (iv) proceeding in a straight line to easting 663306 and northing 8672997 of the Grid; and (v) returning in a straight line to the starting point. [4] Schedule 1, subitem 203 (1) substitute (1) The area density type of a spectrum access is low density if: (a) the spectrum access is not in, and does not include, any of the following areas: (i) the Sydney area; (ii) the Melbourne area; (iii) the Brisbane area; (iv) the Perth area; (v) the Adelaide area; (vi) the Newcastle area; and (b) the spectrum access is in, or includes, any of the following areas: (i) the East Australia low density area; (ii) the Western Australia low density area; (iii) the Tasmania low density area; (iv) the Darwin low density area; and (c) item 204 does not apply to the relevant licence or the spectrum access. [5] Schedule 1, after item 203 insert 203A Remote density The area density type of a spectrum access is remote density if: (a) the spectrum access is not in any of the areas mentioned in Part 1; and (b) the spectrum access does not include any of the areas mentioned in Part 1; and (c) item 204 does not apply to the spectrum access. [6] Schedule 2 omit [7] Schedule 3, heading substitute Schedule 3 Annual amounts (subsection 2.1 (2)) [8] Schedule 3, Parts 2 and 3 substitute Part 2 Receive licences 201 Licences This Part applies to the following: (a) an earth receive licence; (b) a major coast receive licence; (c) a space receive licence; (d) a defence receive licence. 202 Annual amount of tax for spectrum access Subject to items 203 and 204, the amount of tax in respect of each spectrum access under the licence is the amount specified in Table 202 for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access. Table 202
Frequency range
Amount ($)
Area density
Australia wide
High density
Medium density
Low density
Remote density
MHz
0–30
0.8646
0.8646
0.8646
0.8646
0.8646
>30–70
1.9531
0.7628
0.4058
0.0876
0.0437
>70–399.9
2.0038
0.8224
0.3763
0.0844
0.0421
>399.9–960
2.0038
1.1221
0.5134
0.0876
0.0437
>960–2 690
2.0008
0.4491
0.2076
0.1044
0.0521
GHz
>2.69–5.0
1.9986
0.3713
0.1505
0.1246
0.0623
>5.0–8.5
1.6874
0.3120
0.1453
0.0661
0.0321
>8.5–14.5
0.7436
0.2677
0.0633
0.0046
0.0022
>14.5–31.3
0.7436
0.1980
0.0435
0.0046
0.0022
>31.3–51.4
0.2028
0.1080
0.0234
0.0008
0.0004
>51.4
0.0200
0.0020
0.0020
0.0002
0.0002
Note Schedule 1 sets out the area density types of spectrum accesses. 203 Space receive licence (1) If the licence is a space receive licence authorising the licensee to operate a non-geostationary orbit satellite system in a frequency band greater than 8.5 GHz, the amount of tax in respect of the spectrum access is $209 for each MHz of spectrum on which the system is licensed to operate. (2) If: (a) a spectrum access under a space receive licence authorises the licensee to operate a space station to receive transmissions on a frequency within the frequency range 1 610–1 626.5 MHz; and (b) CDMA technology is used when operating the station on a frequency within that frequency range; the amount of tax in respect of the spectrum access is the amount worked out under item 202 divided by 4. 204 Minimum annual amount If the amount of tax worked out in respect of a spectrum access using item 202 or 203 is less than $29.39, the amount of tax is taken to be $29.39. Part 3 Fixed receive licences 301 Licences This Part applies to a fixed receive licence. 302 Annual amount of tax for spectrum access Subject to item 303, the amount of tax in respect of each spectrum access under the licence is the amount specified in Table 302 for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access. Table 302
Frequency range
Amount ($)
Area density
Australia wide
High density
Medium density
Low density
Remote density
MHz
0–30
4.4097
4.4097
4.4097
4.4097
4.4097
>30–70
9.9608
3.8905
2.0694
0.4466
0.2228
>70–399.9
10.2194
4.1940
1.9192
0.4302
0.2146
>399.9–960
10.2194
5.7229
2.6182
0.4466
0.2228
>960–2 690
0.8742
0.1962
0.0907
0.0456
0.0228
GHz
>2.69–5.0
0.8732
0.1622
0.0658
0.0545
0.0272
>5.0–8.5
0.7373
0.1363
0.0635
0.0289
0.0140
>8.5–14.5
0.3249
0.1170
0.0277
0.0020
0.0010
>14.5–31.3
0.3249
0.0865
0.0190
0.0020
0.0010
>31.3–51.4
0.0886
0.0472
0.0102
0.0004
0.0002
>51.4
0.0088
0.0009
0.0009
0.0001
0.0001
Note Schedule 1 sets out the area density types of spectrum accesses. 303 Minimum annual amount If the amount of tax worked out in respect of a spectrum access using item 302 is less than $29.39, the amount of tax is taken to be $29.39. [9] Schedule 3 renumber as Schedule 2 [10] Schedule 4, heading omit (subsection 2.1 (4)) insert (subsection 2.1 (3)) [11] Schedule 4, items 103, 104 and 105 substitute 103 Full payment of licence tax Use Table 103 to work out tax in respect of the issue of a licence for a period of 12 months or less. Use Table 103 to work out tax in respect of the issue of a licence if: (a) the licence is issued for a period of more than 12 months; and (b) the licensee elected, in the licence application, that subsection 6 (2) of the Act was to apply to the licence. Note 1 The effect of an election that subsection 6 (2) of the Act is to apply to a licence is that the full amount of tax is to be paid on the issue of the licence. Note 2 The amount worked out using Table 103 may be rounded in accordance with item 102. Table 103
Step 1
Find the annual amount for each spectrum access under the licence using Schedule 2.
Step 2
Multiply the annual amount by the number of days in the licence period. Divide the result by 365.
Step 3
If the amount worked out in step 2 is less than $29.39, increase the amount to $29.39.
Step 4
Add up the amounts worked out for each spectrum access. If the licence is to be issued to an eligible person, multiply the result by 0.285.
104 Payment by instalments Use Table 104 to work out tax in respect of the issue of a licence, and each anniversary of the day the licence came into force, if: (a) the licence is issued for a period of more than 12 months; and (b) the licensee elected, in the licence application, that subsection 6 (3) of the Act was to apply to the licence. Note 1 The effect of an election that subsection 6 (3) of the Act is to apply to a licence is that the amount of tax for the licence is to be paid in instalments due on the issue of the licence and each anniversary of the day the licence came into force occurring during the period the licence is in force. Note 2 The amount worked out using Table 104 may be rounded in accordance with item 102. Table 104
Step 1
Find the annual amount for each spectrum access under the licence using Schedule 2.
Step 2
If tax is being imposed on the last anniversary of the day on which the licence came into force: (a) multiply its annual amount by the number of days in the period starting on the last anniversary and ending at the end of the licence period; and (b) divide the result by 365.
Step 3
If the amount worked out in step 1 or 2 is less than $29.39, increase the amount to $29.39.
Step 4
Add up the amounts worked out for each spectrum access. If the licence is to be issued to an eligible person, multiply the result by 0.285.
105 Payment of remaining instalments If: (a) a licence was issued for a period of more than 12 months; and (b) the licensee elects, under subsection 6 (5) of the Act, that the subsection is to apply to the licence; use Table 105 to work out tax in respect of the next anniversary of the day the licence came into force after the election is made. Note The effect of an election that subsection 6 (5) of the Act is to apply to a licence is that all unpaid instalments of tax for the licence are to be paid in 1 payment. If subsection 6 (6) of the Act applies to a licence, use Table 105 to work out tax in respect of the holding of the licence on the day after the end of the 60 day period mentioned in that subsection. Note 1 The effect of subsection 6 (6) of the Act is that all unpaid instalments of tax are required to be paid in 1 payment because of a failure by the licensee to pay an instalment within 60 days after an anniversary of the day the licence came into force. Note 2 The amount worked out using Table 105 may be rounded in accordance with item 102. Table 105
Step 1
Find the annual amount for each spectrum access under the licence using Schedule 2.
Step 2
Multiply the annual amount by the number of days in the period: (a) starting on the relevant anniversary of the day the licence came into force, and up to which payment of tax has been made; and (b) ending at the end of the licence period. Divide the result by 365.
Step 3
If the amount worked out in step 2 is less than $29.39, increase the amount to $29.39.
Step 4
Add up the amounts worked out for each spectrum access (if necessary). If the licence is to be issued to an eligible person, multiply the result by 0.285.
[12] Schedule 4 renumber as Schedule 3 [13] Dictionary substitute Dictionary (section 1.3) ACA means the Australian Communications Authority. Act means the Radiocommunications (Receiver Licence Tax) Act 1983. area density means an area density identified in Schedule 1. Australian waters means the area: (a) starting at the low-water mark of a State or Territory; and (b) extending 200 nautical miles seaward from that mark. CDMA means Code Division Multiple Access. defence receive licence has the meaning given by the Radiocommunications (Interpretation) Determination 2000. earth receive licence has the meaning given by the Radiocommunications (Interpretation) Determination 2000. effect date, for a licence, means the day when the licence comes into force for subsection 103 (1) or 130 (4) of the Radiocommunications Act 1992. eligible person means the Royal Flying Doctor Service of Australia. fixed receive licence has the meaning given by the Radiocommunications (Interpretation) Determination 2000. licence period, for a licence, means the period starting on the licence’s effect date and ending at the end of the day when the licence ceases to be in force. major coast receive licence has the meaning given by the Radiocommunications (Interpretation) Determination 2000. space receive licence has the meaning given by the Radiocommunications (Interpretation) Determination 2000. spectrum access means access to the spectrum that is authorised for the operation of 1 or more radiocommunications devices that involves a unique combination of: (a) a particular receive frequency; and (b) a particular bandwidth; and (c) a particular site or access area.
