{"id":"F2017L01375","name":"Commercial Broadcasting (Tax) (Individual Transmitter Amounts) Determination 2017","slug":"commercial-broadcasting-tax-individual-transmitter-amounts-determination-2017","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":439367,"registerId":"F2017L01375-fast-fetch-1775955422859","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Commercial Broadcasting (Tax) (Individual Transmitter Amounts) Determination 2017","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.jpeg)\n\n \n\nCommercial Broadcasting (Tax) (Individual Transmitter Amounts) Determination 2017\n\nI, Mitch Fifield, Minister for Communications, make the following determination.\n\nDated 17 October 2017\n\nMitch Fifield\n\nMinister for Communications\n\n \n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Definitions\n\n5 Population densities\n\nPart 2—Individual transmitter amounts\n\n6 Individual transmitter amounts\n\n7 Adjustment for variations during year before anniversary\n\n \n\nPart 1—Preliminary\n\n \n\n1  Name\n\n  This instrument is the Commercial Broadcasting (Tax) (Individual Transmitter Amounts) Determination 2017.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument 1 July 2017. 1 July 2017\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 8(2) of the Commercial Broadcasting (Tax) Act 2017.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in the Act, including the following:\n\n(a) indexation factor;\n\n(b) individual transmitter amount cap;\n\n(c) tax;\n\n(d) transmitter;\n\n(e) transmitter licence.\n\n  In this instrument:\n\nAct means the Commercial Broadcasting (Tax) Act 2017.\n\nalternative transmitter means a transmitter that:\n\n (a) is covered by a transmitter licence; and\n\n (b) under the licence, is authorised to operate only when another transmitter that is authorised under the licence to operate in a specified location is not in operation.\n\nband has the meaning given by subsection 9(3) of the Act.\n\ndaily amount has the meaning given by subsection 7(2).\n\ndollars per kHz of spectrum bandwidth has the meaning given by subsections 6(5) and (6).\n\nmaximum power has the meaning given by subsection 9(4) of the Act.\n\nmaximum power factor has the meaning given by subsection 6(8).\n\nminimum uncapped individual transmitter amount has the meaning given by subsections 6(3) and (4).\n\npopulation density has the meaning given by section 5.\n\nremote has the meaning given by subsection 5(2).\n\nspectrum bandwidth has the meaning given by subsection 6(7).\n\nuncapped individual transmitter amount has the meaning given by subsection 6(2) and section 7.\n\n5  Population densities\n\n (1) The following table defines the population density of a location:\n\n \n\n- Population densities\n- Item Column 1The population density of the location is … Column 2if …\n- 1 high the location is in the Sydney area, the Melbourne area or the Brisbane area\n- 2 medium (a) the location is not in the Sydney area, the Melbourne area or the Brisbane area; and(b) the location is in the Perth area, the Adelaide area or the Newcastle area.\n- 3 low (a) the location is not in the Sydney area, the Melbourne area, the Brisbane area, the Perth area, the Adelaide area or the Newcastle area; and(b) the location is in the East Australia low density area, the Western Australia low density area, the Tasmania low density area or the Darwin low density area.\n\n\n (2) A location is remote if no item of the table in subsection (1) applies to the location.\n\n (3) In this section, Sydney area, Melbourne area, Brisbane area, Perth area, Adelaide area, Newcastle area, East Australia low density area, Western Australia low density area, Tasmania low density area and Darwin low density area have the meanings given by Part 1 of Schedule 1 to the Radiocommunications (Transmitter Licence Tax) Determination 2015, as in force on 1 July 2017.\n\nPart 2—Individual transmitter amounts\n\n \n\n6  Individual transmitter amounts\n\n (1) For the purposes of paragraph 8(1)(a) of the Act, the individual transmitter amount for a transmitter covered by a transmitter licence at a particular time in a financial year is the lesser of:\n\n (a) the individual transmitter amount cap for the transmitter for the financial year; and\n\n (b) the uncapped individual transmitter amount for the transmitter at that particular time.\n\nUncapped individual transmitter amount\n\n (2) The uncapped individual transmitter amount for a transmitter at a particular time in a financial year is, subject to section 7 of this instrument, the following amount, rounded to the nearest dollar (with 50 cents rounded up):\n\n (a) if:\n\n (i) under the transmitter licence, the transmitter is authorised to operate at a remote location; or\n\n (ii) the transmitter is an alternative transmitter;\n\n  the minimum uncapped individual transmitter amount for the financial year;\n\n (b) otherwise—the greater of:\n\n (i) the minimum uncapped individual transmitter amount for the financial year; and\n\n (ii) the amount worked out using the following formula:\n\n  ![](image.002.png)\n\nMinimum uncapped individual transmitter amount\n\n (3) The minimum uncapped individual transmitter amount for the financial year beginning on 1 July 2017 is $39.57.\n\n (4) The minimum uncapped individual transmitter amount for:\n\n (a) the financial year beginning on 1 July 2018; or\n\n (b) a later financial year;\n\nis the amount worked out using the following formula:\n\n![](image.003.png)\n\nwhere:\n\nindexation factor means the indexation factor for the financial year.\n\nprevious minimum uncapped individual transmitter amount means the minimum uncapped individual transmitter amount for the previous financial year.\n\nDollars per kHz of spectrum bandwidth\n\n (5) The dollars per kHz of spectrum bandwidth for a transmitter for the financial year beginning on 1 July 2017 is the amount per kHz worked out using the following table:\n\n \n\n- Dollars per kHz of spectrum bandwidth—financial year beginning on 1 July 2017\n- Item Column 1Population density of the location at which, under the transmitter licence, the transmitter is authorised to operate Column 2Amount per kHz if transmitter operates in the AM band Column 3Amount per kHz if transmitter operates in the FM band Column 4Amount per kHz if transmitter operates in the VHF band Column 5Amount per kHz if transmitter operates in the UHF band\n- 1 Low $0.2079 $0.2079 $0.2417 $0.2417\n- 2 Medium $9.2741 $9.2741 $13.1579 $13.1579\n- 3 High $20.2667 $20.2667 $26.6588 $26.6588\n\n\n (6) The dollars per kHz of spectrum bandwidth for a transmitter for:\n\n (a) the financial year beginning on 1 July 2018; or\n\n (b) a later financial year;\n\nis the amount per kHz worked out using the following formula:\n\n![](image.004.png)\n\nwhere:\n\nindexation factor means the indexation factor for the financial year.\n\nprevious dollars per kHz of spectrum bandwidth means the dollars per kHz of spectrum bandwidth for the transmitter for the previous financial year.\n\nSpectrum bandwidth\n\n (7) The following table defines the spectrum bandwidth of a transmitter:\n\n \n\n- Spectrum bandwidth\n- Item Column 1The spectrum bandwidth of a transmitter is … Column 2if the transmitter operates in the …\n- 1 18 kHz AM band.\n- 2 200 kHz FM band.\n- 3 7,000 kHz VHF band.\n- 4 7,000 kHz UHF band.\n\n\nMaximum power factor\n\n (8) The following table defines the maximum power factor for a transmitter:\n\n \n\n- Maximum power factor\n- Item Column 1The maximum power factor for a transmitter is … Column 2if the maximum power of the transmitter is …\n- 1 0.1 low.\n- 2 1.0 medium.\n- 3 10.0 high.\n\n\n7  Adjustment for variations during year before anniversary\n\n (1) This section applies to the uncapped individual transmitter amount for a transmitter covered by a transmitter licence at a particular time if:\n\n (a) the time occurs:\n\n (i) on an anniversary (the current anniversary) of the day the licence came into force; and\n\n (ii) after 1 July 2017; and\n\n (b) the licence was varied on one or more occasions during the period (the previous tax period) beginning at the latest of:\n\n (i) the end of the day the licence came into force; and\n\n (ii) the end of the last anniversary (if any) of the day the licence came into force that occurred before the current anniversary; and\n\n (iii) the end of 1 July 2017;\n\n  and ending at the end of the day before the current anniversary.\n\n (2) The uncapped individual transmitter amount for the transmitter on the current anniversary must be increased or decreased in accordance with the following method statement:\n\nAdjustment Calculator\n\nThis is how to increase or decrease the uncapped individual transmitter amount.\n\nMethod statement\n\nStep 1. Work out the daily amount for each day in the previous tax period by:\n\n (a) working out the uncapped individual transmitter amount for the transmitter at the start of that day (disregarding this section); and\n\n (b) dividing it by the number of days in the financial year in which the current anniversary occurs.\n\n Note: Under subsection (3), any indexation of the minimum uncapped individual transmitter amount and the dollars per kHz of spectrum bandwidth that occurs after the start of the previous tax period is disregarded for the purposes of this step.\n\nStep 2. Work out the uncapped individual transmitter amount for the transmitter at the start of the previous tax period (disregarding this section).\n\nStep 3. If the total of the daily amounts worked out under step 1 is greater than the amount worked out under step 2, increase the uncapped individual transmitter amount for the transmitter at the current anniversary by the difference.\n\nStep 4. Otherwise, decrease the uncapped individual transmitter amount for the transmitter at the current anniversary by the difference.\n\nExample: On 1 January 2018, tax of $921,053.00 is imposed on a transmitter licence which authorises the operation of a high power UHF transmitter at a location with a medium population density. On 1 December 2018, the licence is amended to authorise medium power. On 1 January 2019, tax is payable on the licence again.\n\n The uncapped individual transmitter amount for the transmitter on 1 January 2019 worked out under section 6 of this instrument ($92,105.30, assuming there was no indexation on 1 July 2018) is decreased using the method statement in this subsection as follows:\n\n(a) step 1 produces 334 daily amounts of $2523.43 (for each day between 1 January and 30 November 2018), and 31 daily amounts of $252.34 (for each day between 1 December and 31 December 2018);\n\n(b) for step 2, the uncapped individual transmitter amount on 1 January 2018 was $921,053.00;\n\n(c) the total of the step 1 daily amounts ($850,648.16) is less than the step 2 uncapped individual transmitter amount on 1 January 2018 ($921,053.00) and so the uncapped individual transmitter amount on 1 January 2019 is decreased under step 4 by the difference ($70,404.84) to $21,700.46.\n\nIndexation\n\n (3) In applying subsections 6(3) to (6) for the purposes of step 1 of the method statement in subsection (2) of this section, each day in the previous tax period is taken to have occurred in the financial year in which the previous tax period started.\n\nTransmitters added to licence during previous tax period\n\n (4) For the purposes of subsection (1), the uncapped individual transmitter amount for the transmitter on a day, in the previous tax period, before the transmitter licence began to cover the transmitter is taken to be nil.\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This is a standard legislative instrument made under the Commercial Broadcasting (Tax) Act 2017. It performs the specific technical function authorised by subsection 8(2) of that Act—setting the methodology for calculating individual transmitter amounts. The scope remains tightly confined to this tax calculation function and has not expanded beyond the original legislative intent."},"complexity_factors":["Multiple nested conditional formulas with cross-references between sections (e.g., section 6(2) references section 7, which references back to section 6)","Four-tier population density classification (high/medium/low/remote) requiring reference to external instrument (Radiocommunications (Transmitter Licence Tax) Determination 2015)","Four different frequency bands (AM/FM/VHF/UHF) with different base rates and fixed bandwidth allocations","Three-tier power classification (low/medium/high) with multipliers of 0.1, 1.0, and 10.0","Annual indexation formulas with recursive definitions (current year based on previous year)","Complex adjustment mechanism in section 7 for mid-year licence variations involving daily pro-rata calculations across anniversary periods","8 defined terms in section 4 plus 5 terms defined by reference to the parent Act","Mathematical formulas requiring rounding rules (nearest dollar, 50 cents up)","Temporal complexity: different rules apply depending on whether date is before/after 1 July 2017, and whether calculations occur on licence anniversaries"],"plain_english_summary":"This Determination prescribes the formula for calculating the per‑transmitter tax commercial TV and radio licensees must pay, and sets how ACMA collects those charges. It differentiates rates by location (urban vs regional vs remote), transmitter role (including backups), and technical characteristics, with amounts indexed annually and pro‑rata adjusted for mid‑year licence changes.\n\nIt matters because it fixes broadcasters’ spectrum fees, raising costs for high‑value urban, high‑power use while keeping remote and backup services cheaper."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"This instrument implements the Act by specifying how individual transmitter amounts are calculated, indexed and adjusted. It does not expand or narrow the category of persons or licences subject to the tax; it sets measurement, rate and adjustment mechanics under the authority in subsection 8(2) of the Act (see s3 and s4)."},"complexity_factors":["Multiple calculation elements combined in each transmitter amount: per‑kHz rates, spectrum bandwidth, maximum power factor and minimum/ capped comparisons (s6(1)–(2), (5)–(8)).","Population density categories determine large rate differences and rely on external definitions in the Radiocommunications Determination (s5(1)–(3)).","Indexation for subsequent years uses formulas referencing an annual indexation factor and prior-year values (s6(4), (6)).","Adjustment mechanism for licence variations requires day‑by‑day daily‑amount calculations across the previous tax period and prorating, increasing administrative and recordkeeping burden (s7(2)–(4)).","Rounding, minimum uncapped amount and special rules for remote or alternative transmitters add discrete exceptions to the base formula (s6(2)–(4)).","Cross-references to the Act for defined terms and caps mean implementers must reconcile this instrument with the parent Act (s3, s4)."],"plain_english_summary":"Prescribes how much tax applies to each commercial broadcasting transmitter under the Commercial Broadcasting (Tax) Act 2017. It sets per‑kHz rates by band and population density, minimum uncapped amounts, an individual transmitter cap, indexation rules, and a method to adjust amounts when licences change during a tax period.\n\nAffects holders of commercial transmitter licences, who pay tax per transmitter. It determines tax liability by location, band and power and requires licence‑holders and administrators to apply the prescribed formulas, rounding and annual indexation (see ss 4–7)."}},"importantCases":[],"_links":{"self":"/api/acts/commercial-broadcasting-tax-individual-transmitter-amounts-determination-2017","history":"/api/acts/commercial-broadcasting-tax-individual-transmitter-amounts-determination-2017/history","analysis":"/api/acts/commercial-broadcasting-tax-individual-transmitter-amounts-determination-2017/analysis","conflicts":"/api/acts/commercial-broadcasting-tax-individual-transmitter-amounts-determination-2017/conflicts","importantCases":"/api/acts/commercial-broadcasting-tax-individual-transmitter-amounts-determination-2017/important-cases","documents":"/api/acts/commercial-broadcasting-tax-individual-transmitter-amounts-determination-2017/documents"}}