{"id":"C2004A02849","name":"Radiocommunications (Receiver Licence Tax) Act 1983","slug":"radiocommunications-receiver-licence-tax-act-1983","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"132 of 1983","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34369,"registerId":"commonwealth-C2004A02849-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n  This Act may be cited as the Radiocommunications (Receiver Licence Tax) Act 1983.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This Act shall come into operation on the date fixed for the purposes of subsection 2(1) of the Radiocommunications Act 1983.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Collection Act","content":"#### 3 Collection Act\n\n  The Radiocommunications Taxes Collection Act 1983 is incorporated and shall be read as one with this Act.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Interpretation","content":"#### 4 Interpretation\n\n  In this Act, tax means the tax imposed by this Act.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Application of Radiocommunications Act","content":"#### 5 Application of Radiocommunications Act\n\n  Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same way that it applies to that Act.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Imposition of tax","content":"#### 6 Imposition of tax\n\n  (1) Tax is imposed on the issue of a receiver licence that is issued for a period not exceeding 12 months.\n  (1A) If:\n    (a) an application is made for a receiver licence for a period exceeding 12 months; and\n    (b) when the application is made, the licence is covered by a determination under subsection (1B);\n  tax is imposed on the issue of the licence for the period the licence is in force.\n  (1B) The ACMA may, by legislative instrument, determine one or more classes of receiver licence for the purposes of subsection (1A).\n  (1C) If:\n    (a) an application is made for a receiver licence for a period exceeding 12 months; and\n    (b) when the application is made, the licence is covered by a determination under subsection (1D);\n  tax is imposed on:\n    (c) the issue of the licence; and\n    (d) each anniversary of the day the licence came into force occurring during the period the licence is in force.\n  (1D) The ACMA may, by legislative instrument, determine one or more classes of receiver licence for the purposes of subsection (1C).\n  (2) If:\n    (a) a person applying for a receiver licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and\n    (b) a licence for such a period is issued to the person;\n  tax is imposed on the issue of the licence for the period the licence is in force.\n  (3) Subject to subsections (5) and (6), if:\n    (a) a person applying for a receiver licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and\n    (b) a licence for such a period is issued to the person;\n  tax is imposed on:\n    (c) the issue of the licence; and\n    (d) each anniversary of the day the licence came into force occurring during the period the licence is in force.\n  (4) If:\n    (a) a person applies for a receiver licence for a period exceeding 12 months; and\n    (b) when the application is made, the licence is not covered by a determination under subsection (1B) or (1D);\n  the person must elect, in the application for the licence, that either subsection (2) or (3) is to apply in respect of the licence.\n  (5) If the holder of a receiver licence:\n    (a) at the time when the person applied for the licence, elects that subsection (3) apply; and\n    (b) subsequently notifies the ACMA, in writing, at least 21 days before the next anniversary of the day the licence came into force that is more than 12 months before the end of the period that the licence is in force, that this subsection is to apply;\n  subsection (3) ceases to apply to the licence and tax is imposed on the holding of the licence on that anniversary.\n  (6) If the holder of a receiver licence:\n    (a) has elected that subsection (3) apply; and\n    (b) has failed to pay tax imposed on an anniversary of the day the licence came into force within 60 days after that anniversary (the 60 day period);\n  subsection (3) ceases to apply the day after the end of the 60 day period and tax is imposed on the holding of the licence on that day.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Amount of tax","content":"#### 7 Amount of tax\n\n  (1) The amount of tax in respect of the issue of a receiver licence, the anniversary of a receiver licence coming into force or the holding of a receiver licence is the amount determined by the ACMA.\n  (2) A determination may, among other things, provide for amounts of tax in relation to:\n    (a) specified periods; or\n    (b) specified classes of licences; or\n    (c) specified classes of persons.\n  (3) In making a determination, the ACMA is to take into account such matters as are specified in the regulations.\n  (4) A determination is a legislative instrument.","sortOrder":6},{"sectionNumber":"9","sectionType":"section","heading":"Regulations","content":"#### 9 Regulations\n\n  The Governor‑General may make regulations for the purposes of section 7.","sortOrder":7}],"analysis":{"summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The Act remains focused on its original purpose: imposing tax on receiver licences. While amendments have added flexibility (ACMA-determined licence classes, optional annual payment elections, and provisions for longer-term licences), these are refinements to the same core taxation mechanism rather than a broadening or narrowing of fundamental scope."},"complexity_factors":["Multiple overlapping tax-trigger mechanisms depending on licence duration and licence class","Interaction with at least three other pieces of legislation (Radiocommunications Act 1983, Radiocommunications Act 1992, Radiocommunications Taxes Collection Act 1983)","ACMA's discretionary power to determine licence classes and tax amounts via legislative instruments adds an external, dynamic layer to understanding obligations","Applicants must make binding elections (choices) at application time with downstream financial consequences if they default on payments","The 'cease to apply' provisions (subsections 5 and 6) introduce conditional switching of payment regimes mid-licence, adding procedural complexity","Cross-referencing between multiple subsections requires careful reading to determine which regime applies to any given licence"],"plain_english_summary":"## Radiocommunications (Receiver Licence Tax) Act 1983\n\n### What is this law about?\nThis Act imposes a **tax on people who hold receiver licences** — that is, licences that allow a person or organisation to legally operate radio-receiving equipment in Australia. The Australian Communications and Media Authority (**ACMA**) administers this system.\n\n### Who does it affect?\nAnyone who applies for or holds a **receiver licence** under Australia's radiocommunications framework. This is most relevant to businesses, broadcasters, telecommunications operators, and others who use licensed radio-receiving equipment.\n\n### When is the tax triggered?\nThe tax can be triggered at different points depending on the length of your licence:\n\n- **Licences up to 12 months:** Tax is charged once, when the licence is issued.\n- **Licences longer than 12 months:** How tax is charged depends on the type of licence and choices made at application:\n  - You may pay **one lump sum** upfront covering the full licence period, OR\n  - You may pay **annually** — once when the licence is issued and then on each anniversary — which spreads the cost over time.\n- For some licence classes, ACMA itself determines which payment method applies (no choice given to the applicant).\n- For others, applicants **must elect** (choose) which payment method they want when applying.\n\n### What happens if you miss an annual payment?\nIf you've chosen the annual payment option and fail to pay within **60 days** of an anniversary date, you lose the right to pay annually. The full remaining tax then falls due immediately.\n\n### How much is the tax?\nThe **ACMA sets the amount** of tax by official determination (a formal legal instrument). The amount can vary based on the type of licence, how long it runs, and who the licence holder is. ACMA must follow any factors set out in government regulations when deciding amounts.\n\n### Why does it matter?\nThis law creates the legal foundation for charging fees on receiver licences, ensuring the government recovers costs associated with managing the radio spectrum (the invisible \"airwaves\" used by radio devices). Without this Act, ACMA would have no legal power to impose these charges."},"issue_detection":{"absurdities":[{"type":"circular_definition","section":"4","severity":"medium","reasoning":"Section 4 defines 'tax' as 'the tax imposed by this Act.' This is a tautology — it defines the term using itself. A reader learns nothing about the nature, character, or scope of 'tax' from this definition. While this drafting pattern occasionally appears in Australian tax legislation for constitutional purposes (to distinguish the imposition Act from the collection Act), the circularity remains logically vacuous as a definitional exercise.","confidence":0.85,"description":"The definition of 'tax' is entirely circular and substantively empty."},{"type":"other","section":"5","severity":"low","reasoning":"The Act's short title and commencement both reference a 1983 legislative framework, but section 5 incorporates Part 1.4 of a 1992 Act. This reflects legislative amendment over time but creates an internal anachronism — the Act purports to be a coherent 1983 instrument yet relies structurally on legislation that postdates it by nine years. While legally functional through amendment, it is logically incongruous as a self-contained instrument.","confidence":0.7,"description":"Section 5 applies Part 1.4 of the Radiocommunications Act 1992 to a 1983 Act, yet section 2 ties commencement to the Radiocommunications Act 1983. The 1992 Act did not exist when this Act was conceived or originally commenced, creating a temporal absurdity in the statute's internal logic."},{"type":"other","section":"6(4)","severity":"low","reasoning":"ACMA can make separate determinations under ss.(1B) and (1D) for different classes. If a licence falls into neither class, the applicant must elect under s.(4). However, there is no prohibition on ACMA making contradictory or overlapping determinations that could place a licence in both classes simultaneously, which would trigger both ss.(1A) and (1C) and render the s.(4) election mechanism redundant or inapplicable in an unaddressed way.","confidence":0.6,"description":"The mandatory election in subsection (4) only applies when a licence is not covered by a determination under subsection (1B) or (1D), but there is no mechanism ensuring ACMA determinations cannot overlap or leave a licence simultaneously covered and uncovered, potentially trapping applicants in an undefined election obligation."},{"type":"impossible_compliance","section":"6(5)","severity":"high","reasoning":"Consider a licence issued for a period of, say, 18 months. There is one anniversary (at 12 months). That anniversary is 6 months before the end of the licence period — not more than 12 months before the end. Therefore no anniversary satisfies the condition in s.(5)(b), meaning the switch-out mechanism in s.(5) can never be triggered for such a licence, even though the subsection facially purports to apply. The licensee who elected s.(3) is permanently locked into annual tax imposition with no escape via s.(5), even though the legislature clearly intended s.(5) as an exit mechanism.","confidence":0.82,"description":"The trigger condition in subsection (5)(b) contains a potentially impossible compliance window: the licensee must notify ACMA at least 21 days before 'the next anniversary... that is more than 12 months before the end of the period the licence is in force.' For shorter long-term licences, this anniversary may not exist, making compliance literally impossible."},{"type":"other","section":"6(6)","severity":"medium","reasoning":"Section 6(1), (1A), (1C), (2), and (3) impose tax on 'issue' and on 'each anniversary.' Section 7(1) specifies the amount of tax in respect of 'issue,' 'anniversary of coming into force,' or 'holding.' However, 'holding' as a taxable event is only activated via ss.(5) and (6) as a penalty/switch mechanism. The imposition framework in s.6 does not coherently establish 'holding' as a primary taxable event — it appears only as a consequence of default or election, creating an asymmetric and poorly integrated taxing point.","confidence":0.75,"description":"Subsection (6) imposes tax on the 'holding of the licence' on the day after the 60-day period, but section 6 as a whole only purports to impose tax on 'issue' and 'anniversaries' — 'holding' is a third trigger not clearly defined or scoped elsewhere in the imposition framework."},{"type":"impossible_compliance","section":"9","severity":"medium","reasoning":"Section 7(3) mandates that ACMA 'is to take into account' matters specified in regulations. The word 'is to' is obligatory. If no regulations are made (and s.9 merely empowers but does not require regulation-making), ACMA is obliged to consider matters that do not exist, making every determination potentially ultra vires or made in breach of a statutory duty. The Act provides no fallback position if regulations are absent.","confidence":0.78,"description":"Section 9 limits the regulation-making power solely to section 7 purposes, but section 7(3) requires ACMA to take into account matters 'specified in the regulations' when making a determination. This creates a dependency loop: ACMA cannot lawfully make a determination without regulations, but the Act provides no default and no obligation on the Governor-General to actually make any regulations."}],"contradictions":[{"severity":"medium","section_a":"6(2)","section_b":"6(3)","confidence":0.72,"description":"Subsections (2) and (3) are mutually exclusive tax imposition regimes activated by a mandatory either/or election under s.(4), yet both subsections share identical preconditions in paragraphs (a) and (b), creating structural redundancy and potential ambiguity about which regime governs in the absence of a valid election."},{"severity":"medium","section_a":"6(1A)","section_b":"6(4)","confidence":0.65,"description":"Section 6(1A) imposes tax on a licence exceeding 12 months that is covered by a s.(1B) determination without requiring any election. Section 6(4) requires a mandatory election only when the licence is not covered by a s.(1B) or s.(1D) determination. However, if ACMA revokes a determination after an application is lodged but before licence issue, it is unclear whether s.(1A) or s.(4) governs — the Act specifies the determination must cover the licence 'when the application is made' but does not address this transitional gap."},{"severity":"high","section_a":"6(3)","section_b":"6(5)","confidence":0.77,"description":"Section 6(3) imposes tax on each anniversary of the licence coming into force. Section 6(5) purports to terminate s.(3)'s operation and substitute a 'holding' tax on that anniversary. This creates a logical conflict: on the triggering anniversary, both s.(3) (not yet formally displaced until the notification takes effect) and s.(5) (imposing a different tax on holding) may simultaneously apply, potentially resulting in double taxation on that single anniversary date."},{"severity":"high","section_a":"6(3)","section_b":"6(6)","confidence":0.8,"description":"Section 6(3) imposes tax on anniversaries of the licence coming into force. Section 6(6) provides that upon non-payment within 60 days of an anniversary, s.(3) ceases to apply and tax is instead imposed on the day after the 60-day period. This creates a contradiction: s.(3) imposed a tax obligation on the anniversary; s.(6) then imposes a second tax obligation on a different day for the same licence period without extinguishing or crediting the original s.(3) liability, potentially creating two enforceable tax debts for the same licence year."},{"severity":"low","section_a":"2","section_b":"5","confidence":0.65,"description":"Section 2 anchors the Act's commencement to the Radiocommunications Act 1983, treating that Act as the foundational legislative instrument. Section 5 then applies Part 1.4 of the entirely separate Radiocommunications Act 1992. The Act therefore simultaneously treats two different Acts — separated by nine years — as its operative parent legislation, without reconciling which governs in the event of conflict between the two frameworks."}]},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation appears to maintain its original scope as a taxing statute for receiver licences. The amendments visible in the current structure (particularly subsections 6(1A)-(1D)) add flexibility for multi-year licences and payment options, but this represents an evolution within the original taxing purpose rather than scope creep into unrelated areas."},"complexity_factors":["Multiple overlapping conditions for long-term licences (subsections 6(1A), (1C), (2), (3)) with subtle distinctions between them","Nested conditional logic in section 6 with cross-references between subsections (e.g., subsection (4) elections affecting whether (2) or (3) applies)","Complex trigger events for tax imposition: issue of licence, anniversary dates, and 'holding' of licence in specific circumstances","Interaction with external legislation: incorporates the Radiocommunications Taxes Collection Act 1983 and applies Part 1.4 of the Radiocommunications Act 1992","Delegated legislative power: ACMA can determine licence classes and tax amounts via legislative instruments, with actual amounts not specified in the Act itself","Specific timing requirements (21 days notice, 60 day payment windows) that create state changes in tax treatment"],"plain_english_summary":"This law sets up a tax system for people and organisations who need a licence to own and operate radio receivers (equipment that receives radio signals, not just your car radio—think professional communications equipment, satellite receivers, etc.).\n\n**What it does:**\n- **Imposes a tax** when you get a licence to use radio receiving equipment\n- **Sets different payment options** depending on how long you want the licence for:\n  - **Short-term (12 months or less):** Pay once when you get the licence\n  - **Long-term (more than 12 months):** You can either pay upfront for the whole period, or pay annually on each anniversary of getting the licence\n- **Allows the ACMA** (the Australian Communications and Media Authority—the government body that regulates communications) to create rules about which types of licences get which tax treatment\n- **Gives the ACMA power** to decide exactly how much tax you pay, based on factors like the type of licence, how long it lasts, and who is applying\n\n**Who it affects:**\n- Anyone applying for a receiver licence under the Radiocommunications Act—typically businesses, government agencies, broadcasters, or individuals who need specialised radio receiving equipment\n\n**Why it matters:**\n- This is essentially a **cost recovery mechanism**. The government charges fees to cover the costs of managing the radio spectrum and issuing licences. The different payment options give flexibility—some applicants might prefer to pay everything upfront, while others prefer spreading costs over time.\n- The law is deliberately flexible, letting the ACMA adjust tax amounts and categories without needing to change the Act itself."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/radiocommunications-receiver-licence-tax-act-1983","history":"/api/acts/radiocommunications-receiver-licence-tax-act-1983/history","analysis":"/api/acts/radiocommunications-receiver-licence-tax-act-1983/analysis","conflicts":"/api/acts/radiocommunications-receiver-licence-tax-act-1983/conflicts","importantCases":"/api/acts/radiocommunications-receiver-licence-tax-act-1983/important-cases","documents":"/api/acts/radiocommunications-receiver-licence-tax-act-1983/documents"}}